Barokah, Siti (2018) Pengaruh Intellectual Capital Terhadap Financial Performance (Studi Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital terhadap financial performance. Jenis penelitian ini yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Variabel yang diteliti meliputi intellectual capital yang diciptakan dari penjumlahan capital employed (Value Added Capital Employed - VACA), human capital (Value Added Human Capital - VAHU), dan structural capital (Structural Capital Value Added - STVA), serta financial performance perusahaan, yaitu return on assets (ROA). Populasi penelitian ini adalah perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel digunakan yaitu purposive sampling dengan kriteria (1) perusahaan sub sektor property dan real estate yang terdaftar di BEI; (2) perusahaan yang mempublikasikan laporan keuangan selama 3 tahun berturut-turut dan telah diaudit, tahun 2014-2016; (3) perusahaan memiliki laba positif selama tahun 2014-2016. Analisis data yang digunakan berupa statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil analisis regresi linier berganda menunjukan bahwa (1) Value Added Capital Employed (VACA) berpengaruh signifikan terhadap return on assets (ROA) dengan nilai beta sebesar 0,181; (2) Value Added Human Capital (VAHU) berpengaruh signifikan terhadap return on assets (ROA) dengan nilai beta sebesar 0,005; (3) Structural Capital Value Added (STVA) berpengaruh signifikan terhadap return on assets (ROA) dengan nilai beta sebesar 0,045. Hasil tersebut membuktikan bahwa intellectual capital yang terdiri human capital (HC) dan structural capital (SC) serta capital employed (CE) dapat memberikan pengaruh siginfikan terhadap financial performance perusahaan terutama dalam hal rasio profitabilitas yang diukur dengan return on assets (ROA).
English Abstract
This study aims to identify and analyze the influence intellectual capital to the financial performance. This type of research is explanatory research with a quantitative approach. Variabel examined included intellectual capital is created by capital employed (Value Added Capital Employed - VACA), human capital (Value Added Human Capital - VAHU), and structural capital (Structural Capital Value Added - STVA), and financial performance measured by return on assets (ROA). The study population was the property and real estate sub sector companies listed. The sampling technique used is purposive sampling with sample criteria : (1) the company’s property and real estate sub sector which has been listed on the Indonesia Stock Exchange (IDX); (2) available financial statement and annual reports respectively in period 2014-2016; (3) the company had positive profit in period 2014-2016. Analysis of the data used in the form of descriptive, classic assumption test and multiple linear regression analysis. The result of multiple linear regression analysis showed that (1) Value Added Capital Employed (VACA) significantly affects the return on assets (ROA) whit a beta value of 0,181; (2) Value Added Human Capital (VAHU) significantly affects the return on assets (ROA) whit a beta value of 0,005; (3) Structural Capital Value Added (STVA) significantly affects the return on assets (ROA) whit a beta value of 0,045. The result prove that the intelletual capital consisting of human capital (HC) and structural capital (SC) and capital employed (CE) may impact the company’s financial performance, especially in term of the ratio of probability as measured by return on asset (ROA).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/5/051801529 |
| Uncontrolled Keywords: | Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return On Assets (ROA) |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 19 Apr 2018 02:51 |
| Last Modified: | 26 Oct 2021 04:38 |
| URI: | http://repository.ub.ac.id/id/eprint/9609 |
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