Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

, Muryadi and , Dr. Erma Setiawati, M.M., Ak (2020) Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Knowledge-based Human Resources (Knowledge-based resources) is one of the competitive strategies which is one of the success factors in competition between companies. Companies must have added value that makes the company superior compared to other companies. Creation of physical capital (intellectual capital efficiency / capital employed efficiency) and intellectual capital (intellectual capital efficiency) is the addition of structural capital efficiency and human capital efficiency, whereas in this study the independent variable uses a modified VAIC variable called the modified VAIC ( MVAIC). And there are additional components of relational capital efficiency (RCE) as part of intellectual capital efficiency. The purpose of this study is to analyze the components of intellectual capital on financial performance that is proxied by ROA. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sampling method uses purposive sampling, which is the technique of determining the sample with certain considerations or characteristics. The analytical tool in this study uses multiple linear regression analysis. The results of the study that human capital efficiency (HCE) significantly positive effect on financial performance with a sig value of 0.020 <0.05 and structural capital efficiency (SCE) significantly negative effect on financial performance with a sig value of 0.011 <0.05. Meanwhile, relational capital efficiency (RCE) and capital employed efficiency (CEE) had no significant effect on financial performance with sig values of 0.863> 0.05 and 0.125> 0.05, respectively.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	financial performance, ROA, human capital efficiency, structural capital efficiency, relational capital efficiency, capital employed efficiency
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MURYADI
Date Deposited:	10 Jan 2020 02:53
Last Modified:	10 Jan 2020 02:53
URI:	http://eprints.ums.ac.id/id/eprint/79781

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