Viennitta, Nina (2019) Pengaruh Intellectual Capital Terhadap Financial Performance (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini berjudul “Pengaruh Intellectual Capital Terhadap Financial Performance (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017)” merupakan jenis penelitian explanatory research dengan pendekatan kuantitatif. Variabel yang diteliti meliputi intellectual capital yang terdiri dari komponen human capital (Human Capital Efficiency – HCE), structural capital (Structural Capital Efficiency – SCE), relational capital (Relational Capital Efficiency – RCE), capital employed (Capital Employed Efficiency – CEE), serta financial performance perusahaan, yaitu return on assets (ROA). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 – 2017. Teknik pengambilan sampel digunakan yaitu purposive sampling dengan kriteria (1) perusahaan manufaktur yang mempublikasikan laporan keuangan secara berturut-turut selama periode 2015-2017; (2) perusahaan manufaktur yang mencantumkan biaya iklan dan promosi; (3) perusahaan manufaktur yang mencantumkan biaya penelitian dan pengembangan (R&D); (4) perusahaan manufaktur yang memiliki laba positif selama 2015-2017. Analisis data yang digunakan berupa analisis statistik deskriptif dan analisis statistik inferensial berupa uji asumsi klasik, analisis regresi linier beganda, dan koefisien determinasi, uji F, dan uji t. Penelitian ini menggunakan aplikasi SPSS 22. Hasil analisis regresi berganda menunjukkan bahwa (1) human capital efficiency (HCE) berpengaruh signifikan terhadap return on assets (ROA); (2) structural capital efficiency (SCE) tidak berpengaruh signifikan terhadap return on assets (ROA); (3) relational capital efficiency (RCE) tidak berpengaruh terhadap return on assets (ROA); (4) capital employed efficiency (CEE) tidak berpengaruh signifikan terhadap return on assets (ROA). Berdasarkan hasil uji regresi berganda menunjukkan intellectual capital secara simultan memberikan pengaruh signifikan terhadap financial performance perusahaan terutama dalam hal rasio profitabilitas yang diukur dengan return on assets (ROA).
English Abstract
The title of this research is “The Influence of Intellectual Capital on Financial Performance” (Study on Registered Manufacture Company in Indonesia Stock Exchange on 20152-17). This research is an explanatory research with quantitative approach. The variable studied include intellectual capital that consist of the following component: human capital (Human Capital Efficiency – HCE), structural capital (Structural Capital Efficiency – SCE), relational capital (Relational Capital Efficiency – RCE), capital employed (Capital Employed Efficiency – CEE), and company‟s financial performance, Return On Assets (ROA). The population of this research is the registered manufacture companies on Indonesia Stock Exchange on 2015-2017. Data retrieval techniques that used is purposice sampling with the following criterias: (1) the manufacture company that publisehd their financial statement consecutively on 2015-2017; (2) the manufacture company that include their commercial and promotion cost; (3) the manufacture company that include their research and development cost; (4) the manufacture company that has a positive profit on 2015-2017. The analysis data used is statistic-descriptive analysis and statistic-inferensial analysis in the form of classic assumption test, multiple linier regression analysis, and determination coefficient, test F, and test t. This study uses the SPSS 22 application. The results of multiple regression analysis showed that (1) human capital efficiency (HCE) has a significant effect on return on assets (ROA); (2) structural capital efficiency (SCE) does not have a significant effect on return on assets (ROA); (3) relational capital efficiency (RCE) does not affect return on assets (ROA); (4) capital employed efficiency (CEE) does not have a significant effect on return on assets (ROA). Based on the results of multiple regression tests, intellectual capital simultaneously gives a significant influence on the company's financial performance, especially in terms of profitability ratio as measured by return on assets (ROA).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/272/051906220 |
| Uncontrolled Keywords: | Intellectual Capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), Capital Employed Efficiency (CEE), Return On Assets (ROA). |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.152 Management of financial operations > 658.152 4 Procurement and management of specific kinds of capital > 658.152 44 Working capital |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 08 Oct 2020 08:23 |
| Last Modified: | 21 Oct 2021 07:59 |
| URI: | http://repository.ub.ac.id/id/eprint/172374 |
Preview |
Text
Nina Viennitta.pdf Download (4MB) | Preview |
Actions (login required)
 |
View Item |