Setiady, Debbie (2023) PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM PERFORMANCE PADA PERUSAHAAN BUMN PERIODE 2019-2022. Skripsi thesis, Universitas Tarumanagara.
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Abstract
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel independen yang terdiri dari human capital efficiency (HCE), capital employed efficiency (CEE), dan structural capital efficiency (SCE) terhadap kinerja perusahaan. Penelitian ini menggunakan firm size sebagai variabel kontrol. Sampel dalam penelitian ini dipilih menggunakan purposive sampling dimana jumlah sampel yang digunakan sebagai objek penelitiannya sebanyak 11 perusahaan BUMN dari 12 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019- 2022. Penelitian ini menggunakan model regresi data panel dengan pendekatan Common Effect Model (CEM) dan diolah menggunakan program Eviews versi 12. Berdasarkan hasil analisis, hasil penelitian ini menunjukkan bahwa human capital efficiency (HCE), capital employed efficiency (CEE) dan firm size berpengaruh positif dan signifikan terhadap kinerja perusahaan, sedangkan structural capital employed (SCE) berpengaruh tidak signifikan terhadap kinerja perusahaan. Kata Kunci: Human Capital, Capital Employed, Structural Capital, Firm Performance ABSTRACT The purpose of this study is to examine the effect of independent variables of human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE) on firm performance. This study uses firm size as a control variable. The sample in this study was selected using purposive sampling which resulted in 11 state-owned companies from 12 companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period were used as research objects. This study uses a panel data regression model with a Common Effect Model (CEM) approach using Eviews version 12 program. Based on the analysis, the results of this study shows that human capital efficiency (HCE), capital employed efficiency (CEE) and firm size have a positive and significant effect on firm performance, while structural capital employed (SCE) have an insignificant effect on firm performance. Keywords: Human Capital, Capital Employed, Structural Capital, Firm Performance
| Item Type: | Thesis (Skripsi) |
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| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Aug 2024 02:15 |
| Last Modified: | 06 Aug 2024 02:15 |
| URI: | http://repository.untar.ac.id/id/eprint/43636 |
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