Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan
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Abstract
The purpose of this study is to analyze the effect of human capital, structural capital, and human capital on firm performance of retail trade companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This study uses a sample selection technique in the form of purposive sampling. The sample in study were 18 samples in total. This study uses a descriptive research design with a quantitative approach. The results showed that structural capital and relational capital do not have a significant influence on ROA and negatively affect ROA. Meanwhile, human capital has a positive and significant influence on ROA.
Tujuan penelitian ini adalah untuk menganalisis pengaruh human capital, structural capital, dan human capital terhadap kinerja perusahaan pada perusahaan retail trade yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan teknik pemilihan sampel berupa purposive sampling. Sampel dalam penelitian ini berjumlah 18 sampel. Penelitian ini menggunakan desain penelitian deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa structural capital dan relational capital tidak memiliki pengaruh signifikan terhadap ROA serta berpengaruh negatif terhadap ROA. Sedangkan, human capital memiliki pengaruh positif dan signifikan terhadap ROA.
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