KURNIASARI, CHRISVIA (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to influence the influence of intellectual capital on firm value in the food and beverage sub-sector on the Indonesia Stock Exchange 2014-2018. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. Total population is 25 companies. , the sampling technique using purposive sampling method, obtained 9 samples of companies that meet the criteria from 5 years of research so that there are 45 observational data. The data in this study are secondary data in the form of annual reports obtained through the official IDX website at www.idx.co.id. This study uses panel data regression analysis which is processed with the Eviews 9.0 application program. The results of this study prove that VAHU (Human Capital) has a positive and significant effect on firm value (Tobins'Q), STVA (Structural Capital) has a negative and significant effect on Tobins'Q and VACA (Physical Capital) has no effect on Tobin's Q. Keywords: Tobin’s Q, VACA, VAHU, and STVA Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan pada perusahaan sub sektor food and beverages di Bursa Efek Indonesia Tahun 2014 - 2018. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Jumlah populasi sebanyak 25 perusahaan, teknik pengambilan sampel yang menggunakan metode Purposive Sampling, didapatkan 9 sampel perusahaan yang memenuhi kriteria dari 5 tahun penelitian sehingga terdapat 45 data observasi. Data pada penelitian ini adalah data sekunder berupa laporan tahunan yang diperoleh melalui situs resmi BEI di www.idx.co.id. Penelitian ini menggunakan metode analisis regresi data panel yang diolah dengan program aplikasi Eviews 9.0. Hasil penelitian ini membuktikan bahwa VAHU (Human Capital) berpengaruh positif dan signifikan terhadap nilai perusahaan (Tobins’Q), STVA (Structural Capital) memiliki pengaruh negatif dan signifikan terhadap Tobins’Q dan VACA (Physical Capital) tidak berpengaruh terhadap Tobin’s Q. Kata Kunci: Tobin’s Q, VACA, VAHU, STVA.
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