SARAGIH, ERA OLIVIA (2024) engaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020 –2022. Other thesis, UPN Veteran Yogyakarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji apakah intellectual capital berpengaruh
terhadap kinerja keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI)
periode 2020 – 2022. Jumlah sampel dalam penelitian ini adalah 86 data.
Pengambilan sampel dilakukan dengan purposive sampling. Penelitian ini
menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan dari
website Bursa Efek Indonesia dan website perusahaan masing-masing. Teknik
analisis data yang digunakan dalam penelitian ini adalah analisis linear berganda
dengan software SPSS 29. Penelitian ini menggunakan tiga variabel independen
yaitu Human Capital Efficiency (HCE), Structural Capital Effuiciency (SCE), dan
Relational Capital Efficiency (RCE). Variabel dependen dalam penelitian ini adalah
kinerja keuangan yang diproyeksikan oleh oleh Return on Asset (ROA). Hasil dari
penelitian ini membuktikan bahwa Human Capital Efficiency (HCE) dan Structural
Capital Efficiency (SCE) berpengaruh signifikan terhadap kinerja keuangan.
Namun Relational Capital Efficiency (RCE) tidak berpengaruh terhadap kinerja
keuangan. Selain itu, Human Capital Efficiency (HCE), Structural Capital
Efficiency (SCE), dan Relational Capital Efficiency (RCE) secara simultan
berpengaruh terhadap kinerja keuangan.
Kata Kunci : Human Capital Efficiency, Structural Capital Efficiency, dan
Relational Capital Efficiency, Return on Asset
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ABSTRACT
This study aims to test whether intellectual capital has an effect on the financial
performance of banks listed on the Indonesia Stock Exchange (IDX) for the 2020-
2022 period. The number of samples in this study is 86 data. Sampling was carried
out by purposive sampling. This study uses secondary data obtained from the
company's financial statements from the Indonesia Stock Exchange website and the
respective company's website. The data analysis technique used in this study is
multiple linear analysis with SPSS 29 software. This study uses three independent
variables, namely Human Capital Efficiency (HCE), Structural Capital Efficacy
(SCE), and Relational Capital Efficiency (RCE). The dependent variable in this
study is the financial performance projected by Return on Asset (ROA). The results
of this study prove that Human Capital Efficiency (HCE) and Structural Capital
Efficiency (SCE) have a significant effect on financial performance. However,
Relational Capital Efficiency (RCE) has no effect on financial performance. In
addition, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE),
and Relational Capital Efficiency (RCE) simultaneously influence financial
performance.
Keywords : Human Capital Efficiency, Structural Capital Efficiency, dan Relational
Capital Efficiency, Return on Asset
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Human Capital Efficiency, Structural Capital Efficiency, dan Relational Capital Efficiency, Return on Asset |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 04 Nov 2024 01:49 |
| Last Modified: | 04 Nov 2024 01:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/41516 |
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