PENGARUH CAPITAL STRUCTURE, INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE

LIENTUNGAN, CINDY MONICA (2020) PENGARUH CAPITAL STRUCTURE, INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP FINANCIAL PERFORMANCE. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh dari capital structure, intellectual capital, dan juga sales growth terhadap financial performance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015–2018. Sampel yang digunakan dalam penelitian ini adalah sebanyak 63 data sampel yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa semua variabel independen secara simultan (uji F) dapat memprediksi financial performance (ROA). Hasil uji t menunjukkan bahwa capital structure (DAR) berpengaruh signifikan terhadap financial performance. Hasil uji t juga menunjukkan bahwa intellectual capital (VAIC) memiliki pengaruh yang signifikan terhadap financial performance, sedangkan sales growth (SG) tidak berpengaruh signifikan terhadap financial performance (ROA). Kata Kunci : Kinerja Keuangan, Struktur Modal, Modal Intelektual, Pertumbuhan Penjualan The purpose of this research is to obtain empirical evidence about the effects of capital structure, intellectual capital,and sales growth onfinancial performance of the mining companies listed in the Indonesia Stock Exchange in the period of 2015-2018. The research is conducted by taking 63 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on financial performance (ROA) simultaneously (F test). The t test results showed that capital structure (CS) have significant effect on financial performance. In addition, the t test results showed that intellectual capital (VAIC) have significant effect on financial performance, while sales growth (SG) has no significant effect on financial performance (ROA). Keywords : Financial Performance, Capital Structure, Intellectual Capital, Sales Growth

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 08 Nov 2021 06:37
Last Modified: 08 Nov 2021 06:37
URI: http://repository.untar.ac.id/id/eprint/32911

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