Widyasari, Hani Sekar and Mrs. Nurlita Novianti (2022) The Effect of Working Capital and Intellectual Capital on Profitability. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini untuk mengetahui pengaruh working capital dan intellectual capital terhadap profitabilitas pada perusahaan consumer goods tahun 2016-2021 yang terdaftar di BEI. Jenis penelitian ini adalah penelitian explanatory kuantitatif. Penelitian ini menggunakan teknik purposive sampling dan regresi linear berganda dengan model SPP versi 26. Terdapat 14 perusahaan terpilih dan peneliti menggunakan data sekunder yaitu laporan keuangan yang terdapat pada Bursa Efek Indonesia dan annual report setiap website perusahaan. Hasil penelitian menunjukkan bahawa modal kerja yang diukur dengan perputaran piutang dan modal intelektual yang diukur dengan EVAIC+ memiliki pengaruh yang positif terhadap profitabilitas perusahaan. Hal ini menunjukkan perusahaan yang mampu memanfaatkan modal kerjanya dengan baik dan mengoptimalkan intellectual capitalnya akan mampu meningkatkan profitabilitas.
English Abstract
This study aims to examine the effect of working capital and intellectual capital on profitability in the consumer goods industry from 2016-2021 listed on Indonesia Stock Exchange. This type of research is a quantitative explanatory research. This study uses purposive sampling and multiple linear regression with the SPSS model version 26. There are 14 selected companies and researchers use secondary data, namely the financial statements contained on the Indonesia Stock Exchange and the annual report of each company's website. The findings show that, during 2016 until 2021, intellectual capital and working capital had an effect on profitability. This shows that companies that are able to utilize their working capital well and optimize their intellectual capital will be able to increase profitability.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020422 |
| Uncontrolled Keywords: | Modal kerja, modal intelektual, profitabilitas, indsutri barang konsums, working capital, intellectual capital, profitability, consumer goods industry |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Jul 2023 07:23 |
| Last Modified: | 12 Jul 2023 07:23 |
| URI: | http://repository.ub.ac.id/id/eprint/201796 |
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Text (:0522020422)
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