SKRIPSI AKS

Analisis Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Dan Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2019

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ABSTRACT

This study aims to determine the effect of intellectual capital on company performance
and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) in 2016-
2019. This study uses data from the annual reports of banking companies listed on the Indonesia
Stock Exchange (IDX). The population in this study are banking companies listed on the
Indonesia Stock Exchange (IDX) in the 2016-2019 period. The number of banks listed on the
IDX in that period was 43 banking companies.
For the dependent variable (y) of this study is the company's performance and firm value.
Company performance is proxied by Return On Assets (ROA), Return On Equity (ROE) and
Asset Turnover (ATO). Company value is proxied by TOBINSQ and PBV. The independent
variable (x) is Intellectual Capital (VAIC). The method used is a quantitative method. The data
source is secondary data using statistical data analysis using SPSS with the help of the SPSS 20
software program.
The results of this study indicate that Intellectual Capital has a positive effect on firm
performance and firm value.

Keywords: Intellectual Capital, Return On Assets (ROA), Return On Equity (ROE), Asset
Turnover (ATO), TOBINS Q, Price to Book Value (PBV).

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 SRI a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 85 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Sri Wahyuni

Versi lain/terkait

Lampiran Berkas

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