PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020

SHERLY SELAVIAR JELITA, 1021810039 (2022) PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020. Undergraduate thesis, Universitas Internasional Semen Indonesia.

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Abstract

Penelitian ini dilakukan untuk menguji: (1) Pengaruh Human Capital Efficiency (HCE) terhadap Kinerja Keuangan Perusahaan; (2) Pengaruh Structural Capital Efficiency (SCE) terhadap Kinerja Keuangan Perusahaan; (3) Pengaruh Capital Employed Efficiency (CEE) terhadap Kinerja Keuangan Perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020 sebanyak 196 perusahaan. Berdasarkan metode purposive sampling, total sampel penelitian adalah 56 perusahaan. Pengujian hipotesis yang dilakukan dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa (1) Human Capital Efficiency tidak berpengaruh terhadap Return on Assets (2) Struvtural Capital Efficiency tidak berpengaruh terhadap Return on Assets (3) Capital Employed Efficiency berpengaruh terhadap Return on Assets

Item Type: Thesis (Undergraduate)
Additional Information: Softfile/KK.22/UISI-01/AK
Uncontrolled Keywords: Modal Intelektual, Kinerja Keuangan Perusahaan, Return on Assets
Contributors:
ContributionNameEmail
Thesis advisorAlfiana Fitri, S.A., M.A.alfiana.fitri@uisi.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Department of Accounting
Depositing User: Sherly Selaviar Jelita
Date Deposited: 26 Aug 2022 09:33
Last Modified: 26 Aug 2022 09:33
URI: https://repository.uisi.ac.id/id/eprint/3545

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