RAIS, SADDAM RAFLIZAL (2022) PENGARUH INTELLECTUAL CAPITAL DENGAN MODEL M-VAIC, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN. Other thesis, UPN 'Veteran" Yogyakarta.
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Abstract
viii
ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai
pengaruh intellectual capital, kepemilikan institusional, dan ukuran perusahaan
terhadap kinerja keuangan. Penelitian ini menggunakan modified value added
intellectual coefficient (MVAIC) untuk mengukur kinerja intellectual capital (IC)
perusahaan. Populasi dalam penelitian ini dilakukan pada perusahaan sektor
industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode
2016-2020. Jumlah pengamatan sebanyak 37 sampel penelitian yang diperoleh
dengan teknik purposive sampling. Teknik analisis yang digunakan dalam
penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan
bahwa IC, kepemilikan institusional, dan ukuran perusahaan berpengaruh positif
terhadap kinerja keuangan (return on equity). Hasil uji lainnya dalam penelitian ini
menggunakan robustness test menunjukkan hasil konsisten IC, kepemilikan
institusional, dan ukuran perusahaan secara simultan berpengaruh terhadap kinerja
keuangan dengan proksi return on asset (ROA) dan return on equity (ROE).
Kata kunci: ROE, IC, MVAIC, kepemilikan institusional, ukuran perusahaan.
ABSTRACT
This research aims to obtain empirical evidence regarding the effect of
intellectual capital, institutional ownership, and firm size on financial performance.
This study uses the modified value-added intellectual coefficient (MVAIC) to
measure the performance of the company's intellectual capital (IC). The population
in this study was conducted on consumer goods industrial sector companies listed
on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of
observations was 37 research samples obtained by purposive sampling technique.
The data analysis technique used in this research is multiple linear regression
analysis. The results of the analysis show that IC, institutional ownership, and firm
size have a positive effect on financial performance. The results of other tests in this
study using the robustness test showed consistent results that IC, institutional
ownership, and firm size simultaneously have an effect on financial performance
by proxies for return on assets (ROA) and return on equity (ROE).
Keyword: ROE, IC, MVAIC, institutional ownership, firm size
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | ROE, IC, MVAIC, kepemilikan institusional, ukuran perusahaan |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 07 Jun 2022 02:52 |
| Last Modified: | 17 Mar 2023 08:34 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/29988 |
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