PENGARUH INTELLECTUAL CAPITAL (IC) TERHADAP RETURN ON ASSET (ROA) PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

HOTIMAH, SITI (2019) PENGARUH INTELLECTUAL CAPITAL (IC) TERHADAP RETURN ON ASSET (ROA) PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is meant to find out the efficiency influenceof additional value from IC resources. The research samplesconsist of 7 retail companies which are listed in the Indonesian Stock Exchange and they have been selected by using the purposive sampling method. The statistics method which is applied in order to determine in influence of IC to the financial performance is the multiple linear regressions analysis. The result of this research indicates the simultaneous influence efficiency of additional value from IC resources to the financial performance which is measured by using Return on Assets (ROA). Partially, Physical Capital (VACA), Human Capital (VAHU),and Structural Capital (STVA), has significant to the Return on Asset (ROA). Intellectual Capital (IC) is a concept in assessing financial performance which is quite developing in recent years lately. IC consist of three components i.e. Physical Capital (VACA), Human Capital (VAHU), and structural Capital (STVA). In general, IC describes the optimum use of company resources component which consist of human resources, structural capital resources, adnd capital resources. Keywords : Modal Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return On Assets (ROA Penelitian ini bertujuan untuk mengetahui pengaruh efisien nilai tambah dari sumber daya IC. Sampel penelitian ini terdiri atas 7 perusahaan retail yang tedaftra di Bursa Efek Indonesia dan dipilih secara purposive sampling. Metode statistic yang digunakan untuk menentukan pengaruh IC trehadap kinerja keuangan adalah analisisi regresi linear berganda. Hasil penelitian ini menunjukkan pengaruh secara simultan efisiensi nilai tambah dari nilai sumber daya IC terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA). Secara parsial, bahwa Physical Capital (VACA), Human Capital (VAHU), dan Struktural Capital (STVA)mempunyai pengaruh signifikan terhadap Return On Asset (ROA). Intellectual Capital (IC) merupakan konsep dalam menlai kinerja keuangan yang cukup berkembang dalam beberapa tahun belakangan ini. IC terdiri atas 3 komponen yaitu : Physical Capital (VACA), Human Capital (VAHU), dan Structural Capital (STVA). Secara umum, IC menggambarkan tentang optimalisasi penggunaan komponen sumber daya perusahaan yang terdiri atas sumber daya manusia , sumber daya structural, dan sumber daya modal untuk menciptakan nilai tambah bagi perusahaan. Kata Kunci : Modal Intellectual Capital, Value Added Physical Capital (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return On Asset (ROA).

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 871
NIM/NIDN Creators: 43212110056
Uncontrolled Keywords: Modal Intellectual Capital, Value Added Physical Capital (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return On Asset (ROA).
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Virda Syifa
Date Deposited: 26 Jun 2019 08:15
Last Modified: 29 Sep 2022 01:54
URI: http://repository.mercubuana.ac.id/id/eprint/49156

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