Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Industri Manufaktur Di BEI
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Abstract
The purpose of this study is to find out whether the factors of human capital, structural capital, and capital employed affect financial performance in manufactur companies listed on the Indonesia Stock Exchange in 2016-2018. This research use purposive sampling with total sample 34 data and applying the VAIC methodology to measure the effect of independent variables on dependent variable. Measure of financial performance used in this study is return on assets. The results showed that structural capital and capital employed has a positive effect significantly on financial performance. Human capital do not have effect on financial performance.
Tujuan dari penelitian ini adalah untuk mengetahui apakah faktor-faktor human capital, structural capital, dan capital employed mempengaruhi kinerja keuangan perusahaan manufaktur di Bursa Efek Indonesia, tahun 2016-2018. Penelitian ini menggunakan purposive sampling dengan jumlah total sampel 34 data dan menerapkan metode VAIC untuk mengukur pengaruh variabel independen terhadap variabel dependen. Ukuran kinerja keuangan yang digunakan dalam penelitian ini adalah retrun on assets. Hasil penelitian menunjukkan bahwa structural capital, dan capital employed berpengaruh positif terhadap kinerja keuangan perusahaan, tetapi human capital tidak mempengaruhi kinerja keuangan perusahaan.
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