Marlin, Sherly (2018) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN FARMASI TERDAFTAR DI BURSA EFEK INDONESIA TESIS. S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
The purpose of this study is to determine and analyze the influence of Intellectual Capital on the performance of pharmaceutical companies. Intellectual capital which is defined as Value Added Intellectual Coefficient (VAIC® ) is proxied as Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). Profitability and activities are proxied as Return on Assets (ROA) and Total Assets Turnover (TATO). This research is a quantitative and causality research. Data used is a panel data consisting of several pharmaceutical companies listed in Indonesia Stock Exchange (cross section), with period of 2011-2016 (time series). Data sources are secondary data obtained from Indonesia Stock Exchange and official website of related pharmaceutical companies. The conclusion of this study is that CEE and HCE have positive and significant influence on ROA. HCE has positive but not significant effect on ROA. Furthermore, CEE and SCE have positive and significant effect on TATO, while HCE has a negative and significant effect on TATO. Keywords : Intellectual capital, value added, VAIC® , ROA, TATO Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Intellectual Capital terhadap kinerja perusahaan farmasi terdaftar di Bursa Efek Indonesia (BEI). Intellectual capital yang diformulasikan sebagai Value Added Intellectual Coefficient (VAIC® ) diproksikan sebagai Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Adapun profitabilitas dan aktivitas diproksikan sebagai Return on Assets (ROA) dan Total Assets Turnover (TATO). Penelitian ini merupakan penelitian kuantitatif dan kausalitas. Data yang digunakan adalah data panel yang terdiri dari beberapa perusahaan farmasi terdaftar di BEI (cross section) dalam periode 2011 -2016 (time series). Sumber data adalah data sekunder yang diperoleh dari BEI dan situs resmi perusahaan farmasi terkait. Kesimpulan dari penelitian ini adalah CEE dan HCE mempunyai pengaruh yang positif dan signifikan terhadap ROA. HCE mempunyai pengaruh positif tetapi tidak signifikan terhadap ROA. Selanjutnya CEE dan SCE mempunyai pengaruh yang positif dan signifikan terhadap TATO, sedangkan HCE memberikan pengaruh negatif dan signifikan terhadap TATO. Kata kunci : Intellectual capital, value added, VAIC® , ROA, TATO
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-551-18-029 |
| NIM/NIDN Creators: | 55115110245 |
| Uncontrolled Keywords: | : Intellectual capital, value added, VAIC®, ROA, TATO. : Intellectual capital, value added, VAIC® , ROA, TATO, MKU, Manajemen keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | MYTHA ALVIANA SARI |
| Date Deposited: | 21 Mar 2022 02:44 |
| Last Modified: | 20 Jun 2022 06:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/58414 |
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