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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal in Teaching and Education Area
Wardani, Devina Kusuma
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wardani, Devina Kusuma; Widarno, Bambang; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using purposive sampling. The data analysis technique used is the classical assumption test, and simple linear regression analysis, t test, F test, and test coefficient of determination. The results of the study concluded that intellectual capital has a significant positive effect on profitability, intellectual capital has a significant positive effect on productivity, intellectual capital has a significant positive effect on firm value.
Co-Authors Bambang Widarno DJOKO KRISTIANTO Indriayu, Mientasih Safitri, Raya Gilang Triyanto