PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Perbankan Yang Listing Di Bursa Efek Indonesia Tahun 2016)

DOMO, VEBRY RESKY AULIA (2019) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Perbankan Yang Listing Di Bursa Efek Indonesia Tahun 2016). S1 thesis, Universitas Mercu Buana.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (128kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 ABSTRAK.pdf
Download (156kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
03 SURAT PENYATAAN.pdf
Download (258kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
04 LEMBAR PENGESAHAN.pdf
Download (260kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
05 KATA PENGANTAR.pdf
Download (145kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
06 DAFTAR ISI.pdf
Download (153kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
07 DAFTAR TABEL.pdf
Download (125kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
08 DAFTAR GAMBAR.pdf
Download (116kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
09 DAFTAR LAMPIRAN.pdf
Download (117kB) | Preview
[img] Other (BAB I)
10_BAB_1.PDF
Restricted to Registered users only
Download (242kB)
[img] Other (BAB II)
11_BAB_II.PDF
Restricted to Registered users only
Download (337kB)
[img] Other (BAB III)
12_BAB_III.PDF
Restricted to Registered users only
Download (533kB)
[img] Other (BAB IV)
13_BAB_IV.PDF
Restricted to Registered users only
Download (487kB)
[img] Other (BAB V)
14_BAB_V.PDF
Restricted to Registered users only
Download (165kB)
[img] Text (LAMPIRAN)
17 LAMPIRAN.pdf
Restricted to Registered users only
Download (1MB)

Abstract

The purpose of this study was to analyze the influence of components intellectual capital of the performance of a finance company that proxy with return on assets (ROA) with a model VAIC. Components referred to covering capital employed, human capital, and structural capital. Data collection which is done through data collection secondary sourced of the report a finance company banking listing at the indonesian stock exchange on 2016 with 43 company. Technique analysis the data used in this research was analysis of multiple regression with the help of SPSS version 21. The results of the analysis showed variable human capital and structural capital having influence a significant impact on the financial performance of corporations but variable capital employed not having influence a significant impact on the financial performance of corporations. Keyword : capital employed, human capital, structural capital, ROA, banking. Penelitian ini bertujuan untuk menganalisis pengaruh komponen Intellectual Capital terhadap kinerja keuangan perusahaan yang diproxykan dengan Return On Assets (ROA) dengan model VAIC. Komponen yang dimaksud meliputi capital employed, human capital, dan structural capital. Pengumpulan data yang dilakukan melalui pengumpulan data sekunder yang bersumber dari laporan keuangan perusahaan perbankan yang listing di Bursa Efek Indonesia pada tahun 2016 yaitu sebanyak 43 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan SPSS versi 21. Hasil analisis menunjukan variabel human capital dan structural capital memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan tetapi variable capital employed tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan. Kata kunci : capital employed, human capital, structural capital, ROA, perbankan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120305
Uncontrolled Keywords: capital employed, human capital, structural capital, ROA, perbankan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 May 2019 02:37
Last Modified: 17 May 2019 02:37
URI: http://repository.mercubuana.ac.id/id/eprint/48144

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.