Hibatullah, Fahmi Siraj (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan dari penelitian ini untuk melanjukan penelitian terdahulu tentang pengaruh modal intelektual(intellectual capital) terhadap kinerja keuangan perusahaan. Objek penelitian yang digunakan yaitu perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia tahun 2014-2018. Variabel independen yang dipakai dalam penelitian ini adalah Valued Added Intellectual Coefficient. Terdiri dari value added capital employed, value added human capital, structural capital value added yang menjadi bagian dari variabel independen. Variabel dependen yang digunakan dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return on Invested Capital. Data yang sudah diperoleh, dianalisis dengan analisis regresi linear berganda. Hasil penelitian ini dapat disimpulkan bahwa intellectual capital dapat mempengaruhi kinerja keuangan perusahaan secara positif dan signifikan. Selanjutnya capital employed tidak berhasil mempengaruhi kinerja keuangan perusahaan, hasilnya positif namun tidak signifikan. Sedangkan variabel human capital tidak berhasil mempengaruhi kinerja keungan, hasilnya negatif dan tidak signifikan terhadap kinerja keuangan perusahaan. Hasil analisis yang dilakukan terhadap structural capital dengan kinerja keuangan perusahaan menyatakan positif dan signifikan terhadap kinerja keuangan perusahaandalam penelitian ini. ABSTRACT The purpose of this study to proceedings in previous studies on the effect of intellectual capital to the company's financial performance. The object of research used is banking companies listed in Indonesia Stock Exchange in 2014-2018. The independent variables used in this study is the Valued Added Intellectual Coefficient. Consisting of value added capital employed, value added human capital, structural capital value added which became part of the independent variable. The dependent variable used in this research is financial performance as measured by Return on Invested Capital. The data has been obtained, analyzed with multiple linear regression analysis. The results of this study can be concluded that intellectual capital may affect its financial performance positively and significantly. Further Capital Employed unsuccessful affect the company's financial performance, the result is positive but not significant. While not successful human capital variables affect the financial performance, the result is negative and not significant to the company's financial performance. The results of analysis of the structural capital with the company's financial performance declared positive and significant impact on the financial performance perusahaan on this study.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2087 NIM 15.05.52.0244 |
| Uncontrolled Keywords: | Kata kunci : value added intellectual coefficient, return on invested capital. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 26 May 2020 02:21 |
| Last Modified: | 26 May 2020 02:21 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6859 |
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