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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Siti Maisaroh (2016) | Skripsi | -
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Ringkasan
Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan perusahaan. Dengan menggunakan model Pulic-Value Added Intellectual Coefficient (VAIC). Penelitian ini menguji hubungan antara efisiensi value added (VAIC) dari tiga sumber daya utama perusahaan (physical capital, human capital dan structural capital) dan kinerja keuangan perusahaan (ROA, ATO dan MB). Data yang digunakan adalah data dari 10 perusahaan asuransi yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2012. Pengumpulan data penelitian menggunakan metode sensus. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga komponen intellectual capital yaitu Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) memiliki pengaruh yang bervariasi terhadap kinerja keuangan perusahaan ROA, ATO dan MB. Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh signifikan terhadap ROA sedangkan Capital Employed Efficiency (CEE) tidak berpengaruh signifikan terhadap ROA. Human Capital Efficiency (HCE) dan Capital Employed Efficiency (CEE) berpengaruh signifikan terhadap ATO, sedangkan Structural Capital Efficiency (SCE) tidak berpengaruh signifikan terhadap ATO. Human Capital Efficiency (HCE) tidak berpengaruh signifikan terhadap MB, sedangkan Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) berpengaruh signifikan terhadap MB.
Ringkasan Alternatif
This study aims to analyze the influence of intellectual capital on the financial performance of the company. By using a model-Pulic Value Added Intellectual Coefficient (VAIC). This study examined the relationship between the efficiency of the value added (VAIC) of the company's three primary resources (physical capital, human capital and structural capital) and financial performance (ROA, ATO and MB). The data used is the data of the 10 insurance companies listed on the Indonesia Stock Exchange in 2009-2012. Data collection research using census method. Analysis of data using multiple linear regression. The results showed that all three components of intellectual capital that is Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) have varying effects on the financial performance ROA, ATO and MB. Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have a significant effect on ROA while Capital Employed Efficiency (CEE) had no significant effect on ROA. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) significantly affects the ATO, while the Structural Capital Efficiency (SCE) has no significant effect on the ATO. Human Capital Efficiency (HCE) has no significant effect on MB, while the Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) have a significant effect on the MB.