WIHARDI, FAUZI (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN DI INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to examine the effect of intellectual capital through component of Human Capital Efficeiency (SCE) , Structural Capital Efficienty (HCE) and Capital Employed Efficiency (CEE) on compamy’s performance which represented by Return of Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MtBV). Research data is annual consolidated financial report for five years observation period (2010-2014). Research obejects are all listing manufacturing company in sub sector automotive and component in Indonesia Stock Exchange during observation period. Data is arranged in panel data format. Chow test and hausman test are being used to find proper model using common effect, fixed effect, or random effect in every research model. The method of analysis used in this studi is multiple linear regressions. The results showed HCE, SCE, dan CEE simultaneously are having positive significance influence on ROA dan ATO, but no influece on MtBV. Partially, ROA is influenced by SCE only and ATO by CEE. On the other hand, HCE shows no partial influence to any dependence variable tested. Keywords : Intellectual capital, panel data, Return of Asset, Asset Turn Over, Market to Book Value Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intellectual capital melalui komponen Human Capital Efficeiency (SCE) , Structural Capital Efficienty (HCE) dan Capital Employed Efficiency (CEE) terhadap kinerja perusahaan yang diwakiili oleh Return of Asset (ROA), Asset Turn Over (ATO), dan Market to Book Value (MtBV). Data penelitian adalah data laporan keuangan tahunan untuk periode observasi lima tahun (2010-2014). Objek penelitian adalah semua perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia selama periode penelitian. Data diolah dengan susunan data panel. Uji Chow test dan hausman test digunakkan untuk mencari model yang tepat antara common effect, fixed effect, ataupun random effect dari setiap model penelitian. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan HCE, SCE, dan CEE secara simultan berpengaruh positif dan signifikan terhadap ROA dan ATO, namun tidak berpengaruh terhadap MtBV. Secara parsial, ROA hanya dipengaruhi oleh SCE dan ATO hanya dipengaruhi oleh CEE. Sedangkan HCE tidak berpengaruh terhadap variabel terikat terikat yang duji. Kata kunci : Intellectual capital, data panel, Return of Asset, Asset Turn Over, Market to Book Value
Item Type: | Thesis (S2) |
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Call Number CD: | CDT-551-15-226 |
NIM/NIDN Creators: | 55113110244 |
Uncontrolled Keywords: | Intellectual capital, panel data, Return of Asset, Asset Turn Over, Market to Book Value, Intellectual capital, data panel, Return of Asset, Asset Turn Over, Market to Book Value, 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: | ORYZA LUVITA |
Date Deposited: | 05 Jul 2022 06:42 |
Last Modified: | 05 Jul 2022 06:42 |
URI: | http://repository.mercubuana.ac.id/id/eprint/64471 |
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