Firmana, Cakra Ikhas and Pasaribu, Hiras (2016) PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2012-2014). Kajian Akuntansi, 11 (2). pp. 92-102. ISSN 1907 – 1442
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Abstract
This study aimed to examine the effect of Intellectual Capital as measured by value added capital employed, value added human capital, structural capital and the value added capital structure to the company’s profi tability as measured by return on equity (ROE). The population in this study is a mining company listed on the Stock Exchange 2012-2014. This study used a sample of 43 companies that obtained by using purposive sampling method. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that the value added capital employed, value added human capital, structural capital value added, and capital structure simultaneously (together) affect the profi tability of the company. Partial test shows that the value added human capital and capital structure affect the profi tability of the company, while the value added capital employed and value added structural capital does not affect the profi tability of companies Keywords: value added capital employed, value added human capital, value added structural capital, capital structure, return on equity.
| Item Type: | Article |
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| Additional Information: | mohon di publikasikan ke e jurnal eprints upnvyk |
| Uncontrolled Keywords: | value added capital employed, value added human capital, value added structural capital, capital structure, return on equity. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 22 May 2020 07:54 |
| Last Modified: | 22 May 2020 07:55 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22695 |
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