CD Skripsi

Pengaruh Intellectual Capital Dan Competitive Advantage Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018

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This study aims to find empirical evidence of the effect of intellectual capital and competitive
advantage on financial performance in manufacturing companies listed on the Indonesian
stock exchange in 2016-2018. By using the Pulic - Value Added Intellectual Coefficients
(VAICTM) model, this study examines the relationship between the value added efficiency
(VAICTM) of the company's three main resources in the form of capital used efficiency (CEE),
human capital efficiency (HCE) and structure capital efficiency (SCE). )) and a competitive
advantage to the company's financial performance as proxied through Return on Assets
(ROA) and Return on Equity (ROE).
This study uses documentation techniques, namely data collection techniques that exist in
companies in the form of company audited annual financial reports obtained from the official
IDX website and other required official websites. The research sample is 72 manufacturing
companies listed on the IDX in 2016-2018. Hypothesis testing is done using Multiple Linear
Regression Analysis. The statistical test tool used is the Statistical Product and Service
Solution (SPSS) ver. 22.0 for Windows and Microsoft Excel 2010, while the data used is in
the form of company annual financial report data for 2016-2018.
The results show that Capital Employed Efficiency (CEE) affects the financial performance
of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy
performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency
(SCE) affects the financial performance of ROA proxies. and ROE, the Value Added
Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies,
but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA)
has no effect on the financial performance of ROA and ROE proxies.
Keywords: Intellectual Capital, Capital Employed Efficiency (CEE), Human Capital
Efficiency (HCE) and Structure Capital Efficiency (SCE), Value Added
Intellectual Coefficient (VAICTM), Competitive Advantage (CA), Return on Asset
(ROA), Return on Equity (ROE).

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0190)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0190)

Tipe Isi

-

Tipe Media

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Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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