PENGARUH ASSET INTENSITY, EMPLOYEE INTENSITY DAN INTELLECTUAL CAPITAL TERHADAP DAYA SAING INDUSTRI MANUFAKTUR: COST STICKINESS SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Industri Manufaktur yang terdaftar di BEI 2018-2021)

KUSMIYATI, YENI (2024) PENGARUH ASSET INTENSITY, EMPLOYEE INTENSITY DAN INTELLECTUAL CAPITAL TERHADAP DAYA SAING INDUSTRI MANUFAKTUR: COST STICKINESS SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Industri Manufaktur yang terdaftar di BEI 2018-2021). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The low competitiveness of the Indonesian manufacturing industry is a phenomenon that is currently occurring which has caused the ranking of the competitiveness of the Indonesian manufacturing industry to fall below Singapore, Malaysia and Thailand. This shows that Indonesia must improve the following 4 factors: national economic performance, policy efficiency, business efficiency and infrastructure. The purpose of this research is to examine the influence of factors that influence competitiveness. The data analysis technique used in this research is multiple linear regression analysis. The population in this study are companies listed on the Indonesian stock exchange. Data collection used a purposive sampling method, with a total research sample of 212 with a sampling quota of 109 companies, only those that had sales increases and decreases each year. In this research there are the independent variables Asset Intensity, Employee Intensity, and Intellectual Capital, the dependent variable Competitiveness, and the mediating variable Cost Stickiness. The research results show that employee intensity and intellectual capital variables have an influence in all categories of this research, while asset intensity has no influence in all categories of this research. while Cost stickiness has not been able to mediate the influence on Asset Intensity, Employee Intensity and Intellectual Capital. Keywords: Asset Intensity, Employee Intensity, and Intellectual Capital, Sticky Cost and Competitiveness Rendahnya daya saing industri manufaktur Indonesia merupakan fenomena yang terjadi saat ini yang menyebabkan turunnya peringkat daya saing industri manufaktur Indonesia dibawah Singapura, Malaysia dan Thailand. Hal ini menunjukan bahwa Indonesia harus meningkatkan 4 faktor berikut kinerja perekonomian nasional, efisiensi kebijakan, efisiensi usaha dan infrastruktur. Tujuan penelitian ini mengkaji pengaruh faktor – faktor yang mempengaruhi daya saing. Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Populasi dalam penelitian ini adalah perusahaan terdaftar bursa efek Indonesia. Pengambilan data menggunakan metode purposive sampling, dengan jumlah sampel penelitian sebanyak 212 dengan qoata sampling 109 perusahaan hanya yang memiliki peningkatan dan penurunan penjualan setiap tahunnya. Dalam penelitian ini terdapat variabel bebas Asset Intensity, Employee Intensity, dan Intellectual Capital, variabel terikat Daya Saing, dan variabel mediasi Cost Stickiness. Hasil penelitian menunjukkan bahwa variabel employee intensity dan intellectual capital berpengaruh dalam semua kelompok kategori penelitian ini, sedangkan asset intensity tidak berpengaruh dalam semua kelompok kategori penelitian ini. sedangkan Cost stickiness belum mampu memediasi pengaruh terhadap Asset Intensity, Employee Intensity, dan Intellectual Capital. Kata Kunci : Asset Intensity, Employee Intensity, dan Intellectual Capital, Sticky Cost dan Daya Saing

Item Type: Thesis (S2)
Call Number CD: CD/555. 24 015
Call Number: TA/55/24/009
NIM/NIDN Creators: 55521110032
Uncontrolled Keywords: Asset Intensity, Employee Intensity, dan Intellectual Capital, Sticky Cost dan Daya Saing
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 27 Apr 2024 02:12
Last Modified: 27 Apr 2024 02:12
URI: http://repository.mercubuana.ac.id/id/eprint/88242

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