Analisis Pengaruh Intellectual Capital dan Karakteristik Keuangan Terhadap Kinerja Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

Pratiwi, Diana Putri and , Dr. Triyono, SE., M.Si, (2018) Analisis Pengaruh Intellectual Capital dan Karakteristik Keuangan Terhadap Kinerja Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the influence of intellectual capital and financial characteristics on the performance of manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016. Intellectual capital in this study is proxied with human capital, structural capital, and capital employed efficiency. Financial characteristics are proxied by Debt to Equity Ratio (DER), Inventory Turnover Ratio (ITR), and Total Assets Turnover Ratio (TATR). The sampling technique used in this research is purposive sampling. The number of samples used in this study as many as 124 data. In this study, hypotheses were tested using multiple linear regression. The results showed that human capital, structural capital, capital employed efficiency, debt to equity ratio, and inventory turnover ratio have an effect on company performance. Meanwhile, total assets turnover ratio has no effect on company performance.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	DER, intellectual capital, ITR , kinerja perusahaan, TATR
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DIANA PUTRI PRATIWI
Date Deposited:	22 Mar 2018 04:05
Last Modified:	22 Mar 2018 04:05
URI:	http://eprints.ums.ac.id/id/eprint/60698

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