PENGARUH INTELLECTUAL CAPITAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Jasa Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018)

RAHMADINI, ALVIYANI (2020) PENGARUH INTELLECTUAL CAPITAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Jasa Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to examine the effect of Intellectual Capital, Leverage and Firm Size on Company Financial Performance. Intellectual Capital is measured using VAIC. Leverage is measured using the DER. Firm Size is measured using Ln Total Asset. And the dependent variable in this study, which is Company Financial Performance, is measured using ROA. The population in this research was Infrastructure, utility and transportation service listed in the Indonesia Stock Exchange (IDX) in 2016 – 2018 period. The samples in this research many 63 of the 21 companies criteria sampling. The sampling technique used in the research was the purposive sampling method. The data analysis method used in this research is multiple linear regression analysis with the help of the SPSS version 20 program. The results of this research showed that (1) Intellectual Capital was significant positive influence on Company Financial Performance, (2) Leverage was significant negative influence on Company Financial Performance, (3) Firm Size was not significant influence on Company Financial Performance. Keywords: Intellectual Capital, Leverage, Firm Size, Company Financial Performance. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital, Leverage dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan. Variabel Intellectual Capital diukur menggunakan VAICTM. Leverage diukur mengunakan DER. Ukuran Perusahaan diukur menggunakan LN Total Assets. Dan variabel dependen dalam penelitian ini, yaitu Kinerja Keuangan Perusahaan diukur menggunakan ROA. Populasi dalam penelitian ini yaitu perusahaan jasa infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016 - 2018. Sampel dalam penelitian ini sebanyak 63 dari 21 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan bantuan program aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa (1) Intellectual Capital berpengaruh positif secara signifikan terhadap Kinerja Keuangan Perusahaan, (2) Leverage berpengaruh negatif secara signifikan terhadap Kinerja Keuangan Perusahaan, (3) Ukuran Perusahaan tidak berpengaruh secara signifikan terhadap Kinerja Keuangan Perusahaan. Kata kunci : Intellectual Capital, Leverage, Ukuran Perusahaan, Kinerja Keuangan Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 114
NIM/NIDN Creators: 43216010003
Uncontrolled Keywords: Intellectual Capital, Leverage, Ukuran Perusahaan, Kinerja Keuangan Perusahaan.
Subjects: 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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Feb 2022 10:14
Last Modified: 11 Feb 2022 10:14
URI: http://repository.mercubuana.ac.id/id/eprint/55883

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