PENGARUH WORKING CAPITAL MANAGEMENT, INTELLECTUAL CAPITAL COMPONENT, ASSET TANGIBILITY, DAN VOLUME OF CAPITAL TERHADAP PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018

FANNY, FANNY (2020) PENGARUH WORKING CAPITAL MANAGEMENT, INTELLECTUAL CAPITAL COMPONENT, ASSET TANGIBILITY, DAN VOLUME OF CAPITAL TERHADAP PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.

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Abstract

The purpose of this study is examine the analysis of factors affecting profitability of manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 74 companies. Data processing techniques using multiple regression analysis that helped by EViews 10 program and Microsoft Excel 2016. The result of this study shows that partially working capital management and volume of capital have significant effect on profitability, while human capital efficiency, structural capital efficiency, capital employed efficiency and asset tangibility have no significant effect on profitability. However, this study shows that simultaneously working capital management, human capital efficiency, structural capital efficiency, capital employed efficiency, asset tangibility and volume of capital have a significant effect on profitability. Keywords: Cash Conversion Cycle (CCC), Intellectual Capital (IC), Asset Tangibility, Volume of capital, Return on Assets (ROA) Tujuan dari penelitian ini adalah menguji analisis faktor-faktor yang mempengaruhi profitability dari perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2018. Sampel diseleksi dengan menggunakan metode purposive sampling dan terkumpul 74 perusahaan. Teknik proses data menggunakan analisis regresi berganda dengan bantuan program EViews 10 dan Microsoft Excel 2016. Hasil dari penelitian ini menunjukkan secara parsial working capital management dan volume of capital mempunyai pengaruh signifikan terhadap profitability, sementara human capital efficiency, structural capital efficiency, capital employed efficiency, dan asset tangibility tidak mempunyai pengaruh signifikan terhadap profitability. Tetapi secara simultan, penelitian ini menunjukkan bahwa working capital management, human capital efficiency, structural capital efficiency, capital employed efficiency, asset tangibility, dan volume of capital mempunyai pengaruh signifikan terhadap profitability. Kata kunci: Cash Conversion Cycle (CCC), Intellectual Capital (IC), Asset Tangibility, Volume of capital, Return on Assets (ROA)

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	13 Sep 2021 07:15
Last Modified:	13 Sep 2021 07:15
URI:	http://repository.untar.ac.id/id/eprint/32570

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