Destania, Chairunnisa Okta (2021) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA SEKTOR KEUANGAN GO PUBLIC DI INDONESIA TAHUN 2017 – 2019. Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan penelitian ini adalah untuk menguji dan menganalisa pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan sektor keuangan go public di Indonesia periode 2017 – 2019. Kinerja keuangan diproksikan dengan Return on Assets (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO). Populasi penelitian adalah 271 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel sebanyak 227 ditentukan dengan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda. Human Capital Efficiency memiliki pengaruh positif dan signifikan terhadap ROA, dan berpengaruh negatif dan signifikan terhadap BOPO. Structural Capital Efficiency berpengaruh positif dan signifikan terhadap ROA, negatif dan signifikan terhadap BOPO. Capital Employed Efficiency berpengaruh positif namun tidak signifikan terhadap ROA, dan negatif namun tidak signifikan terhadap BOPO. The purpose of this study to examine and analyze the effect of intellectual capital to financial performance on go public finance sectors in Indonesia period 2017 – 2019. Financial performance proxied by Return on Assets (ROA) and Operational Cost to Operational Income (BOPO). The population of this study is 271 finance sector companies listed in Indonesia Stock Exchange period 2017 – 2019. A sample of 227 determined by purposive sampling technique. The analysis method using multiple linier regression. Human Capital Efficiency has positive and significant effect on ROA, and has negative and significant effect on BOPO. Structural Capital Efficiency has positive and significant effect on ROA, negative and significant effect on BOPO. Capital Employed Efficiency positive but insignificant effect on ROA and negative but insignificant effect on BOPO.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2266 NIM.17.05.52.0281 |
| Uncontrolled Keywords: | BOPO, Capital Employed Efficiency, Human Capital Efficiency, Intellectual Capital, ROA dan Structural Capital Efficiency |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 06 May 2021 04:54 |
| Last Modified: | 06 May 2021 04:54 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7629 |
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