CD Skripsi
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan
This research aims to determine (1) the influence of Capital Employed Efficiency on the Return On Assets of banking companies listed on the IDX. (2) the influence of Human Capital Efficiency on the Return On Assets of banking companies listed on the IDX. (3) the influence of Structural Capital Efficiency on Return On Assets of banking companies listed on the IDX. The background to this research is the decline in financial performance caused by company intellectual capital, especially intellectual capital which experiences ups and downs in banking companies.
This research is included in quantitative descriptive research. The population in this study are conventional banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period which have complete data (Capital Employed Efficiency, Human Capital Efficiency, Structural Capital Efficiency, and Return On Assets). There are 10 companies with 30 years of observation. The data collection technique used is documentation. Meanwhile, the data analysis used is statistical techniques using the SPSS version 25.0 program. The research results show that (1) Capital Employed Efficiency has a negative and significant effect on Return On Assets (2) Human Capital Efficiency has a positive and significant effect on Return On Assets (3) Structural Capital Efficiency has a positive and significant effect on Return On Assets.
Keywords: Intellectual Capital; Capital Employed Efficiency; Human Capital Efficiency; Structural Capital Efficiency;Financial Perfomance
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