CD Skripsi

Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia

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ABSTRACT
This study examines the effect of intellectual capital on financial performance in
plantation companies on the Indonesia Stock Exchange. Intellectual capital is
measured using the Value Added Intellectual Coefficient (VAIC) with three main
components, namely Value Added Capital Employed (VACA), Value Added Human
Capital (VAHU), and Structural Capital Value Added (STVA). The financial
performance of mining companies is measured by Return on Assets (ROA) and
Return on Equity (ROE). The data used are plantation companies listed on the
Indonesia Stock Exchange for the period 2021-2023. Meanwhile, for the sampling
technique, using purposive sampling, by taking 10 plantation companies from 36
plantation companies listed on the Indonesia Stock Exchange. This study uses panel
data regression analysis as a measuring tool to analyze the relationship between
intellectual capital and the financial performance of plantation companies, and
uses the E-Views 12 application as an analysis tool. The results of this study
indicate that Intellectual Capital has a positive effect on financial performance as
measured by ROA. Intellectual Capital has a positive effect on financial
performance as measured by ROE.
Keywords : Intellectual capital, financial performance, plantation company, value
added intellectual capital

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2006112169

Penerbit

Pekanbaru : Universitas Riau – F.PERTANIAN – AGRIBISNIS., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2006112169

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Agribinis

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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