PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN SIZE SEBAGAI VARIABEL MODERASI PERUSAHAAN MANUFAKTUR TAHUN 2020 - 2021 PADA MASA PANDEMI COVID-19

MAUDINA, SITI AISYAH (2023) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN SIZE SEBAGAI VARIABEL MODERASI PERUSAHAAN MANUFAKTUR TAHUN 2020 - 2021 PADA MASA PANDEMI COVID-19. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Adanya penurunan laba bersih PT Astra ditahun 2020 dengan persentase 49% dibandingkan tahun 2019, namun dengan pengelolaan yang tepat oleh management Astra laporan publikasi perusahaan dapat dikendalikan sehingga penurunan hanya diangka 12%. Tujuan dari penelitian ini untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan dengan size sebagai variabel moderasi perusahaan manufaktur tahun 2020–2021 pada masa pademi covid-19. Penelitian kuantitatif dengan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2021. Penelitian menggunakan teknik purposive sampling, 33 perusahaan manufaktur sektor barang konsumsi dengan periode tahun 2020-2021. Hipotesis pengujian dan analisis data menggunakan moderated regression analysis (MRA) dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan Value Added Capital Employed (VACA) berpengaruh signifikan negatif terhadap Kinerja Keuangan, Value Added Human Capital (VAHU) berpengaruh signifikan positif terhadap Kinerja Keuangan & Structural Capital Value Added (STVA) tidak berpengaruh terhadap Kinerja Keuangan. Sedangkan Size berhasil memperkuat pengaruh Value Added Capital Employed (VACA) dan Value Added Human Capital (VAHU) terhadap Kinerja Keuangan. Namun Size tidak memperkuat hubungan Structural Capital Value Added (STVA) terhadap Kinerja Keuangan. Kata kunci: intellectual capial, kinerja keuangan, dan size. There was a decline in PT Astra's net profit in 2020 with a percentage of 49% compared to 2019, but with proper management by Astra management the company's publication reports can be controlled so that the decline is only 12%. The purpose of this study is to determine the ef ect of intellectual capital on financial performance with size as a moderating variable for manufacturing companies in 2020-2021 during the Covid-19 pandemic. Quantitative research with secondary data. The population in this study are manufacturing companies in the consumer goods sector listed on the IDX for 2020-2021. The research used a purposive sampling technique, 33 manufacturing companies in the consumer goods sector for the period 2020-2021. The hypothesis testing and data analysis used moderated regression analysis with the help of SPSS version 22. The results of the study prove that VACA has a significant negative ef ect on Financial Performance, VAHU has a significant positive ef ect on Financial Performance & STVA hasn’t ef ect on Financial Performance. Meanwhile, Size succeeded in strengthening the influence of VACA & VAHU on Financial Performance. But Size doesn’t strengthen the relationship between STVA & Financial Performance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217120099
Uncontrolled Keywords: Keuangan. Kata kunci: intellectual capial, kinerja keuangan, dan size.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 15 Sep 2023 05:24
Last Modified: 15 Sep 2023 05:27
URI: http://repository.mercubuana.ac.id/id/eprint/80911

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