PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014 - 2018

WAHYUDI, MAIDA (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014 - 2018. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine the affect of Physical Capita (VACA), Human Capital (VAHU), Structural Capital (STVA) to Return On Asset (ROA). The samples used in this study were the mining firms that constantly listed in Indonesia Stock Exchange (BEI) since 2014-2018. Method used to examine was the quantitative method. Analysis used to examine was Multiple linear regression analysis. This study showed that there was significant Physical Capital (VACA) to Return On Asset (ROA). There was significant relationship between Human Capital (VAHU) to Return On Asset (ROA). There was significant relationship between Stuctural Capital (STVA) to Return On Asset (ROA) . The result showed that there was significant relationship between VAIC to Return On Asset (ROA). The VAIC’s indicator that has the most significant relationship was Human Capital (VAHU). Keywords: Intellectual Capital (VAIC), Physical Capital (VACA), Human Capital (VAHU), Structural Capital (STVA), Return On Asset (ROA) Penelitian ini bertujuan untuk mengetahui pengaruh Physical Capital (VACA), Human Capital (VAHU), Structural Capital (STVA) terhadap Return On Asset (ROA). Sampel yang digunakan dalam penelitian ini adalah Perusahaan Sektor Pertambangan yang secara konsisten terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018. Metode penelitian yang digunakan yaitu metode kuantitatif. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini adalah adanya pengaruh signifikan antara Physical Capital (VACA) dengan Return On Asset (ROA). Human Capital (VAHU) berpengaruh terhadap Return On Asset (ROA). Structural Capital (STVA) juga berpengaruh terhadap Return On Asset (ROA). Secara keseluruhan Value Added Intellectual Coefficient (VAIC) berpengaruh terhadap Return On Asset (ROA). Indikator VAIC yang paling berpengaruh signifikan adalah Human Capital (VAHU). Kata kunci: Intellectual Capital (VAIC), Physical Capital (VACA), Human Capital (VAHU), Structural Capital (STVA), Return On Asset (ROA).

Item Type: Thesis (S1-Sarjana)
NIM: 43212110233
Uncontrolled Keywords: Intellectual Capital (VAIC), Physical Capital (VACA), Human Capital (VAHU), Structural Capital (STVA), Return On Asset (ROA).
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 > 025.11 Finance/Keuangan
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
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Dec 2020 04:34
Last Modified: 23 Dec 2020 04:34
URI: http://repository.mercubuana.ac.id/id/eprint/58763

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