Barokah, Siti (2020) Pengaruh Dimensi Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Pada Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia (BEI)). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dimensi modal intelektual terhadap nilai perusahaan baik secara langsung maupun tidak melalui kinerja keuangan. Variabel independen dalam penelitian ini adalah dimensi modal intelektual (human capital, structural capital, dan capital employed). Variabel dependen dalam penelitian ini adalah nilai perusahaan, sedangkan kinerja keuangan sebagai variabel mediasi. Penelitian ini dilakukan pada perusahaan sub sektor food and beverages terdaftar di Bursa Efek Indonesia periode penelitian 2014-2018 dengan metode pengambilan sampel berupa sampel jenuh sehingga didapatkan sampel sebanyak 60 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan pengujian hipotesis menggunakan teknik regresi bertahap. Hasil uji hipotesis langsung menunjukkan human capital dan capital employed berpengaruh signifikan positif terhadap nilai perusahaan sedangkan structural capital tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, hanya capital employed yang berpengaruh signifikan positif terhadap kinerja keuangan sedangkan human capital dan structural capital tidak berpengaruh signifikan terhadap kinerja keuangan. Hasil uji hipotesis tidak langsung menunjukkan kinerja keuangan bisa memediasi pengaruh capital employed terhadap nilai perusahaan. Namun, kinerja keuangan tidak bisa memediasi pengaruh human capital dan structural capital terhadap nilai perusahaan.
English Abstract
This study aims to determine the effect of dimension of intellectual capital on the firm value both directly and indirectly through the financial performance. The independent variable in this study is dimension of intellectual capital (human capital, structural capital, and capital employed). The dependent variable in this study is the firm value, while the financial performance as intervening variables. This research was conducted on sub sector food and beverages in Indonesia Stock Exchange with the sampling method in the form of census samples so that the sample was 60 observations. This research uses a quantitative approach by testing hypotheses using regression technique. The results of the direct hypothesis test show that human capital and capital employed has a positive and significant effect on the firm value, structural capital has no significant effect on the firm value. Moreover, capital employed has a positive and significant effect on the financial performance. Aside of that, human capital and structural capital has no significant effect on the financial performance. The indirect hypothesis test results show that the financial performance can mediate the effect dimension of intellectual capital on the firm value. However, the financial performance cannot mediate the effect of human capital and structural capital on the firm value.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0420020019 |
| Uncontrolled Keywords: | Dimensi Modal Intelektual, Nilai Perusahaan, Kinerja Keuangan. Dimension of Intellectual Capital, Firm Value, Financial Performance. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.152 Management of financial operations |
| Divisions: | S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Feb 2021 17:45 |
| Last Modified: | 13 Apr 2023 01:50 |
| URI: | http://repository.ub.ac.id/id/eprint/183455 |
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Text (DALAM MASA EMBARGO)
Tesis Full - Siti Barokah.pdf Restricted to Registered users only until 31 December 2023. Download (2MB) |
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