Budiarnani, Citra (2017) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital yang diukur dengan model Pulic (Value Added Intellectual Coefficient-VAICTM) terhadap kinerja keuangan yang berfokus pada Return on Asset (ROA). Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2013-2015 sebanyak 40 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh dalam penelitian ini sebanyak 24 perusahaan. Metode penelitian yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Intellectual Capital dan beberapa indikatornya yaitu Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh terhadap Return on Asset pada kinerja keuangan. Sedangkan, Capital Employed Efficiency (CEE) tidak berpengaruh terhadan kinerja keuangan.
Kata Kunci: intellectual capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE), Return on Asset.
ABSTRACT
This study aims to determene the effect of Intellectual Capital which measured with Pulic Model (Value Added Intellectual Coefficient-VAICTM) to financial performance that focusing on Return on Asset. The population of this study is banking companies listed on Indonesia Stock Exchange during 2013-2015 for 40 companies. The sampling method used in this research is purposive sampling method. The number of samples taken in this study as many as 24 companies. The method of analysis used in this study is multiple linear regression. The results of this study show that Intellectual Capital, Human Capital Efficiency and Structural Capital Efficiency has an affect on Return on Asset. However, Capital Employed Efficiency has not affected on financial performance.
Keywords: intellectual capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE), Return on Asset.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 23 Mar 2017 06:55 |
| Last Modified: | 29 Jul 2024 02:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11542 |
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