APRILIA, APRILIA (2020) PENGARUH INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018. S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of Intellectual Capital, Corporate Social Responsibility and firm size on financial performance as measured by Market Value Added (MVA). Intellectual Capital (IC) in this study uses Public model i.e. Value Added Intellectual Coefficients (VAICTM) consisted of three main components are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The object of this research is the company on the sub-sector building construction listed on the Indonesia Stock Exchange (IDX) period in 2014-2018. The technique used in sample selection was purposive sampling and obtained as many as 6 building construction companies out of a total of 17 populations, with periods of research for five years, so that the data processed amounted to 30 in this study. The analysis was done by testing the hypothesis in this study using the Panel Data Regression with the support of the Eviews 9.0 program. The results of this study show that the variable of Value Added Capital Employed (VACA) has a positive and significant effect to a Market Value Added, Value Added Human Capital (VAHU) has no effect, Structural Capital Value Added (STVA) has no effect, Corporate Social Responsibility (CSR) has no effect, firm size has a negative and significant effect to a Market Value Added Key word: Intellectual Capital, Corporate Social Responsibility, Firm Size, Market Value Added Penelitian ini bertujuan untuk mengetahui Pengaruh Intellectual Capital, Corporate Social Responsibility dan Ukuran perusahaan terhadap kinerja keuangan yang diukur dengan Market Value Added (MVA). Intellectual Capital dalam penelitian ini menggunakan model Pulic yaitu Value Added Intellectual Coefficient (VAICTM) yang terdiri dari tiga komponen yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Objek penelitian ini adalah perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Teknik yang dilakukan dalam pemilihan sampel adalah purposive sampling dan diperoleh sebanyak 6 perusahaan sub sektor konstruksi bangunan dari total 17 populasi, dengan periode penelitian selama lima tahun, sehingga data yang diolah berjumlah 30 dalam penelitian ini. Analisis dilakukan dengan pengujian hipotesis yang dalam penelitian ini menggunakan Regresi Data Panel dengan dukungan program Eviews 9,0. Hasil penelitian ini menunjukkan bahwa Value Added Capital Employed (VACA) berpengaruh positif dan signifikan terhadap Market Value Added, Value Added Human Capital (VAHU) tidak berpengaruh, Structural Capital Value Added (STVA) tidak berpengaruh, Corporate Social Responsibility (CSR) tidak berpengaruh, Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Market Value Added Kata Kunci: Intellectual Capital, Corporate Social Responsibility, Ukuran Perusahaan Market Value Added
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