PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2014-2016)

PUTRI ABIDIN, WINDY (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. Cover NEW.pdf
Download (115kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. Abstrak NEW.pdf
Download (113kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan NEW.pdf
Download (105kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan NEW.pdf
Download (776kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. KATA PENGANTAR NEW.pdf
Download (205kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. DAFTAR ISI NEW.pdf
Download (264kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. DAFTAR TABEL NEW.pdf
Download (131kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR NEW.pdf
Download (123kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN NEW.pdf
Download (145kB) | Preview
[img] Text (BAB I)
10. BAB I NEW.pdf
Restricted to Registered users only
Download (249kB)
[img] Text (BAB II)
11. BAB II NEW.pdf
Restricted to Registered users only
Download (319kB)
[img] Text (BAB III)
12. BAB III NEW.pdf
Restricted to Registered users only
Download (430kB)
[img] Text (BAB IV)
13. BAB IV NEW.pdf
Restricted to Registered users only
Download (299kB)
[img] Text (BAB V)
14. BAB V NEW.pdf
Restricted to Registered users only
Download (115kB)
[img] Text (DAFTAR PUSTAKA)
15. DAFTAR PUSTAKA NEW.pdf
Restricted to Registered users only
Download (107kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN NEW.pdf
Restricted to Registered users only
Download (140kB)

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Intellectual Capital terhadap Kinerja Keuangan. Objek penelitian ini adalah perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2016. Struktur modal diproksikan dengan Intellectual capital diproksikan dengan Human Capital Eficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE) dan Capital Employed Efficiency (CEE). Kinerja keuangan diproksikan dengan Return on Assets (ROA). Sampel penelitian ini dari tahun 2014-2016 terdiri atas 29 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) berpengaruh positif secara signifikan terhadap kinerja keuangan (ROA), mengindikasikan perusahaan mampu menggunakan structural capital dan modal fisiknya dengan baik. Sedangkan Human Capital Efficiency (HCE) dan Relational Capital Efficiency (RCE) tidak berpengaruh terhadap ROA yang menunjukkan bahwa perusahaan belum menggunakan sumber daya manusia dan hubungan pelanggan dengan efisien. Kata kunci: intellectual capital, return on assets (ROA), human capital, structural capital, relational capital, capital employed. This study aimed to find out the influence of the intellectual capital on Financial Performance. The object of this study is a Banking company listed in the Indonesia Stock Exchange period 2014 - 2016. Intellectual Capital proxied with Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) Efficiency Capital Relational (RCE) and Capital Employed Efficiency (CEE). Financial performance proxies with Return on Assets (ROA). The sample of this research consists of 29 companies in Indonesia Stock Exchange period 2014-2016 selected by using purposive sampling method. Data analysis technique used in this research is multiple regression analysis. The results showed Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) have a positive influence significantly to financial performance (ROA), accept the company is able to use the structural capital and physical capital well. Human Capital Efficiency (HCE) and Relational Capital Efficiency (RCE) have no effect on ROA indicating that the company has not used human resources and customer relationship with efficiency. Keywords: intellectual capital, return on assets (ROA), human capital, structural capital, relational capital, capital employed

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 084
NIM/NIDN Creators: 43211120311
Additional Information: intellectual capital, return on assets (ROA), human capital, structural capital, relational capital, capital employed.
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
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
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Jan 2022 06:51
Last Modified: 03 Feb 2022 04:35
URI: http://repository.mercubuana.ac.id/id/eprint/54262

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.