PENGARUH INFORMATION TECHNOLOGY SPENDING, HUMAN RESOURCES SPENDING TERHADAP KINERJA VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC) PERUSAHAAN (Studi Empiris Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2013 – 2017)

NURHIDAYAH, ISMILITA (2019) PENGARUH INFORMATION TECHNOLOGY SPENDING, HUMAN RESOURCES SPENDING TERHADAP KINERJA VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC) PERUSAHAAN (Studi Empiris Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2013 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know of information technology spending, human resources spending on the performance of the company's value added intellectual coefficient (VAIC). The object of this research is banks listed on the IDX and entered into book 3 and book 4. This research was conducted on 12 companies for 5 years by using quantitative-descriptive approach. Thus, data analysis which is used is statistic analysis in the form of double linear regression tests. The results of this research shows that simultaneously the information technology spending variable, human resources spending variable has been proven influence from the value added intellectual coefficient (VAIC). But the result of partial test shows different, information technology spending variable has not influence from performance of the company's value added intellectual coefficient (VAIC). It has been proven by the results of partial test (t test) shows not significant and does not support the hypothesis. However the result of partial test shows, human resources spending variable influence the performance of the company's value added intellectual coefficient (VAIC), the accepted assumption and supports the hypothesis. Keywords: information technology spending, human resource spending, VAIC, bank financial performance Penelitian ini untuk mengetahui pengaruh investasi teknologi informasi, investasi sumber daya manusia terhadap kinerja value added intellectual coeffiecient (VAIC) perusahaan. Objek penelitian ini adalah perbankan yang terdaftar di BEI dan masuk ke dalam buku 3 dan buku 4. Penelitian ini dilakukan terhadap 12 perusahaan selama 5 tahun dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistic dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel investasi teknologi informasi, investasi sumber daya manusia berpengaruh terhadap value added intellectual coefficient (VAIC) hal ini dibuktikan dari hasil uji simultan (uji F) menunjukkan nilai signifikan dari kedua variabel bebas yang mendukung hipotesa. Namun secara parsial, variabel investasi teknologi informasi tidak berpengaruh terhadap kinerja value added intellectual coefficient (VAIC) perusahaan hal ini dibuktikan dari hasil uji parsial (uji t) yang menunjukkan nilai tidak signifikan dan tidak mendukung hipotesa. Sementara secara parsial, variabel investasi sumber daya manusia berpengaruh terhadap kinerja value added intellectual coefficient (VAIC) perusahaan, hal ini dibuktikan dari hasil uji parsial (uji t) yang menunjukkan nilai signifikan dan mendukung hipotesa. Kata kunci: investasi teknologi informasi, investasi sumber daya manusia, VAIC, kinerja vaic perbankan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 762
NIM/NIDN Creators: 43213110380
Uncontrolled Keywords: investasi teknologi informasi, investasi sumber daya manusia, VAIC, kinerja vaic perbankan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Jul 2022 07:56
Last Modified: 11 Jul 2022 07:56
URI: http://repository.mercubuana.ac.id/id/eprint/64804

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