PRABASWARA, SUNU KAWINDRA (2016) PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT The purpose of this study was to obtain empirical evidence and analysis concerning the effect of Intellectual Capital on the Financial Performance. In this study, IC is measured by human capital efficiency, structur capital efficiency, and capital employed efficiency, and financial performance is measured by the value of Return on Asset (ROA). The object of this research is manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. There are 98 sample companies selected by purposive sampling technique. Tests on this research using descriptive statistical analysis techniques, test classic assumptions and hypothesis (multiple linear regression). The results of this study prove that the variable of Human Capital Efficiency (HCE) dan Capital Employed Efficiency (CEE) influence on audit delay. While the variable Structural Capital Efficiency (SCE) do not affect the audit delay. Keywords: Intellectual Capital, VAIC, Financial Performance, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), Structural Capital Efficiency (SCE) ABSTRAK Tujuan penelitian ini adalah untuk mendapatkan bukti empiris dan melakukan analisis tentang pengaruh Intellectual Capital terhadap Financial Performance. Dalam penelitian ini, IC diukur dengan human capital efficiency, structur capital efficiency, dan capital employed efficiency, sedangkan financial performance diukur dengan nilai Return on Asset (ROA). Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Terdapat 98 sampel perusahaan yang dipilih dengan teknik purposive sampling. Pengujian pada penelitian ini menggunakan teknik analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis (regresi linier berganda). Hasil penelitian ini membuktikan bahwa terdapat pengaruh variabel Human Capital Efficiency (HCE) dan Capital Employed Efficiency (CEE) terhadap Return On Assets (ROA), sedangkan variabel Structural Capital Efficiency (SCE) tidak berpengaruh terhadap Return On Assets (ROA). Kata kunci: Intellectual Capital, VAIC, Financial Performance, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), Structural Capital Efficiency (SCE)
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 20 Jun 2016 01:25 |
| Last Modified: | 20 Jun 2016 01:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3953 |
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