Image of Pengaruh Modal Intelektual terhadap Kinerja Keuangan Perusahaan: Studi pada Perusahaan Non Finansial yang Tercatat di Bursa Efek Indonesia Periode 2011-2020

Text

Pengaruh Modal Intelektual terhadap Kinerja Keuangan Perusahaan: Studi pada Perusahaan Non Finansial yang Tercatat di Bursa Efek Indonesia Periode 2011-2020

This study aims to determine the effect of intellectual capital on the company's financial performance. This study uses samples from 45 non-financial companies listed on the Indonesia Stock Exchange for 2011-2020. The type of data used is panel data. Intellectual capital is a resource such as knowledge available to the company for obtaining competitive advantages and value creation to the company and bring profits in the future. From the internal side, intellectual capital is in the form of competencies, skills, leadership, procedures, and knowledge, while from the external side in the form of images, brands, alliances, and customer satisfaction, which are dynamically interrelated and can become a system that can support sustainable value creation. This study uses the market to book value approach obtained from market value divided by book value as a measurement of intellectual capital. The analysis support two major conclusions: intellectual capital positive and significant influences the profitability measured by EBITDA, NPM, and GPM; Intellectual capital also positive and significant influences the corporate return measured by ROI, ROA, and ROE.Ada Tabel

Ketersediaan

Call NumberLocationAvailable
12697PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Financial performance
Profitability
Intellectual capital
Non financial companies
Return
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 81 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data