Image of Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2018-2019)

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bei Periode 2018-2019)

ABSTRACT

The purpose of this study is to analyze the effect of intellectual capital and its
components on financial performance as measured by return on assets. The sample
selection is done using purposive sampling technique and resulted in a sample of 42
companies in the various sectors listed on the Indonesian Stock Exchange for the 2018-
2019 period. The data analysis method used is descriptive statistics and hypothesis testing
using multiple linear regression analysis.
The results showed that relational capital and capital employed had a significant
effect on the financial performance as measured by return on assets. Meanwhile, human
capital, structural capital, and intellectual capital have no effect on the financial
performance as measured by return on assets
Keywords: Return On Assets, Human Capital, Structural Capital, Relational Capital,

Capital Employed, dan Intellectual Capital.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 LIL p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 104 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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