PENGARUH PELATIHAN DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 - 2015

Gunar Rusli
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Abstract

Penelitian ini menyelidiki pengaruh dari pelatihan dan modal intelektual perusahaan terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2012 – 2015. Pada umumnya, perusahaan yang melakukan pelatihan dan memiliki modal intelektual yang tinggi akan memiliki kinerja keuangan yang lebih baik dibandingkan perusahaan sejenis yang kurang melakukan pelatihan dan kurang memiliki modal intelektual. Berdasarkan hal tersebut, penulis merumuskan hipotesis bahwa pelatihan dan modal intelektual berpengaruh pada kinerja keuangan perusahaan. Penelitian ini menggunakan metode analisis korelasi kanonikal untuk menyelidiki hubungan dan pengaruh pelatihan dan modal intelektual terhadap kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa pelatihan dan modal intelektual memiliki hubungan dan pengaruh yang positif dan signifikan terhadap kinerja keuangan perusahaan.

Keywords

Pelatihan; Modal Intelektual; VAIC; Kinerja

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