Analisis Penerapan Intellectual Capital Terhadap Penerapan Rasio Return On Aset Kinerja Keuangan

Authors

  • Annisa Nadiyah Rahmani Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v2i01.241

Keywords:

intellectual capital, kinerja keuangan

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Penelitian ini ingin mengetahui dampak intellectual capital akan dirasakan di tahun yang sama, leg+1 atau leg+2. Intellectual capital diukur menggunakan rumus Pulic, nilai perusahaan diukur menggunakan rumus Tobin’s q dan kinerja keuangan diukur menggunakan rasio ROA.
Penelitian ini menggunakan 114 sampel perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2017. Analisis data menggunakan model path analysis dengan bantuan program SPSS 25 untuk menganalisis pengaruh mediasi. Hasil penelitian menunjukkan bahwa : intellectual capital berpengaruh positif terhadap kinerja keuangan.

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Published

2020-02-27

How to Cite

Rahmani, A. N. (2020). Analisis Penerapan Intellectual Capital Terhadap Penerapan Rasio Return On Aset Kinerja Keuangan. Economics Professional in Action (E-Profit), 2(01), 20–31. https://doi.org/10.37278/eprofit.v2i01.241

Issue

Vol. 2 No. 01 (2020): Economic Professional in Action (E-PROFIT)

Section

Articles

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