Alam, Perdana Putra and Sri Sulasmiyati, S.Sos, M.AP (2023) Pengaruh Intellectual Capital Terhadap Profitabilitas Perusaahaan (Studi Pada Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021),. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital terhadap profitabilitas perusahaan teknologi yang terdaftar di Bursa Efek Indonesia dengan tiga tahun pengamatan, yakni 2019, 2020, dan 2021. Jenis penelitian yang dilakukan adalah explanatory research dengan pendekatan kuantitatif. Variabel independent pada penelitian ini adalah Human Capital Efficiency, Structural Capital Efficiency dan Capital Employed Efficiency sedangkan variabel dependen adalah Return On Assets. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan jumlah sampel sebanyak 21 perusahaan. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa intellectual capital yang diproksikan dengan Human Capital Efficiency, Structural Capital Efficiency dan Capital Employed Efficiency secara simultan berpengaruh signifikan positif terhadap profitabilitas perusahaan yang diproksikan dengan Return On Assets. Secara parsial Human Capital Efficiency berpengaruh signifikan positif terhadap Return On Assets. Structural Capital Efficiency berpengaruh signifikan positif terhadap Return On Assets. Capital Employed Efficiency berpengaruh signifikan positif terhadap Return On Assets.
English Abstract
The purpose of this research is to know the effect in intellectual capital against the profitability of technology companies listed on the Indonesia stock exchange with three years of observation, i.e. 2019,2020, and 2021. This type of research is explanatory research conducted with the quantitative approach. The independent variable in this study is Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency, while the dependent variable is the Return On Assets. Sampling technique is used that is purposive sampling with the total sample as many as 21 companies. Data analysis technique used in this reseach are multiple linear regression. The result of this reseach show that the intellectual capital that is proxied with Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency simultaneously significant positive effect towards the profitability of the company proxied with Return On Assets. Partially Human Capital Efficiency significant positive effect against Return On Assets. Partially Structural Capital Efficiency significant positive effect against Return On Assets, Partially Capital Employed Efficiency significant positive effect against Return On Assets.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052303 |
| Uncontrolled Keywords: | Intellectual Capital, Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return On Assets.-Intellectual Capital, HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency), CEE (Capital Employed Efficiency), ROA (Return On Assets) |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 16 Jan 2024 01:38 |
| Last Modified: | 16 Jan 2024 01:38 |
| URI: | http://repository.ub.ac.id/id/eprint/210569 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Perdana Putra Alam.pdf Restricted to Registered users only until 31 December 2025. Download (3MB) |
Actions (login required)
 |
View Item |