Pengaruh HCE, SCE, CEE, Liquidity, dan Firm Size terhadap Firm Performance

Main Article Content

Vica Vania
Merry Susanti

Abstract

The purpose of this research is to empirically prove the effect of the variable human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), liquidity, dan firm size to the variable firm performance, using 84 manufacturing companies listed at the Indonesia Stock Exchange in 2017-2019. Data processing in this research using software program the Eviews version 12.0. The results of the research that have been carried out on the simultaneous test shows that bahwa human capital efficiency, structural capital efficiency, capital employed efficiency, liquidity, dan firm size have a significant simultaneous effect on firm performance, while the partial significance test shows that SCE and liquidity have a significant effect on CAR, but for HCE, CEE, and firm size have no significant effect on firm performance.

Article Details

Section
Articles

References

rdianto, B. T. & Sha, T. L. (2020). Pengaruh Intellectual Capital, Firm Size, dan Leverage Terhadap Financial Performance. Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 422-430.

Brooks, R. M. (2013). Financial Management Core Concepts Second Edition. United States: Pearson Education.

Debora T, N. & Dewi, S. P. (2020). Faktor-faktor yang mempengaruhi Firm Performance pada Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 385-392.

Ehikioya, B. (2009). Corporate Governance Structure and Firm Performance in Developing Economies: Evidence from Nigeria. Research Scholar based at the School of Management, 9(3), 231-243.

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach to Strategic Management. Working paper. No. 1 (p.46). Boston: Pitman.

Gunawan, H. & Ramadhani, W. (2018). How Intellectual Capital Affects Firm’s Financial Performance. Journal of Applied Accounting and Taxation, 3(1), 1-8.

Jensen, M. C. & Meckling W. H. (1976). The Theory of The Firm: Manajerial Behaviour Agency Cost and Ownership and Corporate Performance. Journal of Corporate Finance, 209-233.

Kartika, M. & Hatane, S. E. (2013). Pengaruh Intellectual Capital Pada Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2007-2011. Business Accounting Review, 1(2), 14-25.

Kevin & Susanti, M. (2021). Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan pada Perusahaan Jasa Tahun 2015-2018. Jurnal Multiparadigma Akuntansi, III(1), 209-219.

Mahardika, V. & Salim, S. (2019). Pengaruh Capital Structure, Intellectual Capital, Liquidity dan Firm Size Terhadap Firm Performance. Jurnal Multiparadigma Akuntansi Tarumanagara, I(3), 553-563.

Mardiyati, U. (2012). Pengaruh Frekuensi Rapat Dewan Direktur dan Jumlah Direktur Perempuan Terhadap Kinerja Perbankan. Jurnal Ekonomi dan Keuangan, 20(2), 172- 187.

Munawir, S. (2014). Analisis laporan Keuangan. Yogyakarta: Liberty.

Santoso, S. (2012). Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Kinerja Perusahaan. Jurnal Akuntansi dan Keuangan, 14(1), 16-31.

Sartono, A. (2017). Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogyakarta: BPFE.

Suwarjuwono, T. dan Kadir, A, P. (2003). Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi & Keuangan, 5(1), 35-37.

Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 83(3), 355-374.

Silvya, S. L. & Rasyid, R. (2020). Pengaruh Intellectual Capital dan Capital Structure terhadap Firm Performance Perusahaan Manufaktur. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 1104-1113.

Trinita, O. & Dewi, S. P. (2019). Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Multiparadigma Akuntansi, I(3), 748-756.

Veronica. & Rasyid, R. (2020). Faktor-Faktor yang Mempengaruhi Kinerja Keuangan pada Perusahaan Manufaktur. Jurnal Multiparadigma Akuntansi Tarumanagara, 2(1), 1-39.

Victoria. & MN, N. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan. Jurnal Manajerial dan Kewirausahaan, II(2), 428-438.

Yudawisastra, H. G., Manurung, D. T. H. & Husnatarina, F. (2018). Relationship Between Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added and Financial Performance. Investment Management & Financial Innovations, 15(2), 222-231.