PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2017)

YOANA, ERINA (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (315kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 Abstrak.pdf
Download (78kB) | Preview
[img] Text (BAB I)
03 Bab 1.pdf
Restricted to Registered users only
Download (163kB)
[img] Text (BAB II)
04 Bab 2.pdf
Restricted to Registered users only
Download (178kB)
[img] Text (BAB III)
05 Bab 3.pdf
Restricted to Registered users only
Download (403kB)
[img] Text (BAB IV)
06 Bab 4.pdf
Restricted to Registered users only
Download (164kB)
[img] Text (BAB V)
07 Bab 5.pdf
Restricted to Registered users only
Download (76kB)
[img] Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf
Restricted to Registered users only
Download (85kB)
[img] Text (LAMPIRAN)
09 Lampiran.pdf
Restricted to Registered users only
Download (265kB)

Abstract

The research aims to examine the effect of Intellectual Capital on the company’s financial performance. Profitability is measured by Return on Assets (ROA) The independent variable used in the study is Intellectual Capital while the dependent variable is ROA. The research sample is a manufacturing comapny listed on the Indonesia Stock Exchange (IDX) with a research period of 2015- 2017. Data was collected by purposive sampling method. The sample nused is 33 companies. The study uses multiple linear regression for data anaysis. The results showed that Value Added Capital Employed (VCA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) had an effect on financial performance. Keywords : Intellectual Capital, ROA, and financial performance. Penelitian bertujuan untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan. Profitabilitas diukur dengan Return on Asset (ROA) Variabel independen yang digunakan dalam penelitian adalah Intellectual Capital sedangkan variabel dependennya adalah ROA. Sampel penelitiannya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2016-2017. Data dikumpulkan dengan metode purposive sampling. Adapun sampel yang digunakan adalah 34 perusahaan. Penelitian menggunakan regresi linear berganda untuk analisis data. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) berpengaruh terhadap kinerja keuangan. Kata kunci: Intellectual Capital, ROA dan kinerja keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 327
NIM/NIDN Creators: 43213010206
Uncontrolled Keywords: Intellectual Capital, ROA 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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: ADELINA HASNA SETIAWATI
Date Deposited: 13 May 2023 02:52
Last Modified: 13 May 2023 02:52
URI: http://repository.mercubuana.ac.id/id/eprint/76997

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.