SOFIAN, STEPHANIE CHRYSTELLA (2021) PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN CAPITAL STRUCTURE TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2020. Skripsi thesis, Universitas Tarumanagara.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Stephanie Chrystella Sofian 125180205 JA.pdf Download (513kB) |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital masingmasing komponen yang meliputi yaitu human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), firm size (FS) dan capital structure (CS) terhadap financial performance (ROA) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2020. Sampel yang digunakan dalam penelitian ini sebanyak 68 perusahaan setiap tahun. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan program E-Views 12. Hasil penelitian dengan tingkat signifikansi 5% menunjukkan bahwa human capital efficiency (HCE) dan capital employed efficiency (CEE) memiliki pengaruh positif terhadap financial performance (ROA), sedangkan structural capital efficiency (SCE), firm size (FS), dan capital structure (CS) tidak memiliki pengaruh terhadap financial performance (ROA). Kata Kunci: Modal intelektual, ukuran perusahaan, struktur modal, kinerja keuangan. The purpose of this research is to determine the effect of intellectual capital of each component which includes human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), firm size (FS) and capital structure (CS) on financial performance (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. This research used a sample of 68 companies each year. The method of analysis used is panel data regression analysis with E-Views 12. The results of the research with a significance level of 5% shows that human capital efficiency (HCE) and capital employed efficiency (CEE) have a positive effect on financial performance (ROA), while structural capital efficiency (SCE), firm size (FS), and capital structure (CS) have no effect on financial performance (ROA). Keyword: Intellectual capital, firm size, capital structure, financial performance
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 02 Jun 2022 07:00 |
| Last Modified: | 04 Aug 2023 06:59 |
| URI: | http://repository.untar.ac.id/id/eprint/35790 |
Actions (login required)
 |
View Item |
