| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Malia, Gita |
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| dc.date |
2017-08-13 |
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| dc.date.accessioned |
2019-09-12T07:05:09Z |
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| dc.date.available |
2019-09-12T07:05:09Z |
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| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8675 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24843 |
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| dc.description |
The purpose of this study is to determine the influence of intellectual capital on financial performance at State-Owned Enterprises in the Indonesia Stock Exchange. In this study, financial performance is measured using return on asset, asset turnover, and growth revenue. The research method used in this research is descriptive analysis method by using simple linier regression analysis and data analysis technique using quantitative method. Population in this research is company State Owned Company that exist in Indonesia Stock Exchange period 2012-2015. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 12 companies that meet the required sample criteria with the observation period for 4 years. The results of this study indicate that: (1) variable intellectual capital affect the financial performance proxied by return on assets. (2) intellectual captal variable do not affect the financial performance proxied by asset turnover. (3) intellectual capital variable does not affect the financial performance proxied by growth revenue. Further research is suggested to: (1) add other variables that may affect the company's financial performance. (2) using different research samples and increasing the time span of the study. (3) using other measurement models in detecting the company's financial performance practices |
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| dc.description |
Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan Badan Usaha Milik Negara di Bursa Efek. Pada penelitian ini kinerja keuangan diukur menggunakan return on asset, assets turnover, dan growth revenue. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dengan menggunakan analisis regresi linier sederhana dan teknik analisis data menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara yang ada di Bursa Efek Indonesia periode 2012-2015. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan seleksi berdasarkan metode purposive sampling, terdapat 12 perusahaan yang memenuhi kriteria sampel yang dibutuhkan dengan periode pengamatan selama 4 tahun. Hasil penelitian ini menunjukan bahwa: (1) variabel intellectual capital berpengaruh terhadap kinerja keuangan yang diproksikan oleh return on assets. (2) variabel intellectual captal tidak berpengaruh terhadap kinerja keuangan yang diproksikan assets turnover. (3) variabel intellectual capital tidak berpengaruh terhadap kinerja keuangan yang diproksikan growth revenue. Penelitian Selanjutnya disarankan untuk: (1) menambah variabel-variabel lain yang diduga dapat mempengaruhi kinerja keuangan perusahaan. (2) menggunkan populasi penelitian yang berbeda dan menambah rentang waktu penelitian. (3) menggunakan model pengukuran lainnya dalam mendeteksi praktek kinerja keuangan perusahaan. |
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| dc.format |
application/pdf |
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| dc.language |
ind |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8675/pdf |
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| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
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| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 485-490 |
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| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 485-490 |
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| dc.source |
2460-6561 |
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| dc.subject |
Accounting |
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| dc.subject |
Intellectual Capital, Return on Assets, Assets Turnover, Growth Revenue |
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| dc.subject |
Akuntansi |
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| dc.subject |
Intellectual Capital, Return on Assets, Assets Turnover, Growth Revenue |
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| dc.title |
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| dc.title |
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
Kuantitatif |
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