PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN

Jurnal Riset Akuntansi dan Bisnis Airlangga Pub Date : 2020-03-19 DOI:10.30596/jrab.v20i1.4951

Reza Hanafi Lubis, Debbi Chyntia Ovami

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引用次数: 22

Abstract

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAIC TM ), dan kinerja perusahaan diukur dengan Return on Assets (ROA). Sampel yang digunakan sebanyak 66 perusahaan . Teknik analisis data penelitian ini menggunakan deskriptif kua t itatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimia The purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies

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