PENGARUH STRUKTUR MODAL, INTELLECTUAL CAPITAL (IC), DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Retail and Trade yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018)

FITRYANTI, ANGGI SUCI (2020) PENGARUH STRUKTUR MODAL, INTELLECTUAL CAPITAL (IC), DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Retail and Trade yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

Purpose of this study was to analyze the effect of capital structure, intellectual capital, and the proportion of independent directors on financial performance proxy by ROA. The object of this study is retail and trade companies listed on the Indonesia Stock Exchange in 2013-2018. This research was conducted using a sample of 9 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchers using a causal relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that the capital structure variable has a negative and significant effect on financial performance, intellectual capital has a positive and significant effect on financial performance, while the independent commissioner has no significant effect on financial performance. Keywords: Capital Structure, Intellectual Capital, Independent Commissioners and Financial Performance.Purpose of this study was to analyze the effect of capital structure, intellectual capital, and the proportion of independent directors on financial performance proxy by ROA. The object of this study is retail and trade companies listed on the Indonesia Stock Exchange in 2013-2018. This research was conducted using a sample of 9 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchers using a causal relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that the capital structure variable has a negative and significant effect on financial performance, intellectual capital has a positive and significant effect on financial performance, while the independent commissioner has no significant effect on financial performance. Keywords: Capital Structure, Intellectual Capital, Independent Commissioners and Financial Performance. Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur modal, intellectual capital, dan proporsi komisaris independen terhadap kinerja keuangan yang diproksi dengan ROA. Objek penelitian ini adalah perusahaan retail and trade yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2018. Penelitian ini dilakukan mengunakan sampel sebanyak 9 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuanga, intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan komisaris indepeden tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Kata Kunci : Struktur Modal, Intellectual Capital, Komisaris Independen dan Kinerja Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 159
NIM/NIDN Creators: 43216010067
Uncontrolled Keywords: Struktur Modal, Intellectual Capital, Komisaris Independen dan Kinerja Keuangan.
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: 15 Feb 2022 08:03
Last Modified: 15 Feb 2022 08:03
URI: http://repository.mercubuana.ac.id/id/eprint/56135

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