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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Proaksi Jendela Pendidikan Akuntansi'45 Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Munari Munari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

 1 
Pengaruh Intellectual Capital Terhadap Financial Performance Perusahaan Consumer Non-Cyclicals Listed Di Bursa Efek Indonesia Tahun 2018-2019 Ignatius Adhimas Garis Nugroho; Munari Munari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.345

Abstract

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on net profit margin, return on invested capital, and return on capital employed.
Pengaruh Intellectual Capital Terhadap Financial Performance Perusahaan Consumer Non-Cyclicals Listed Di Bursa Efek Indonesia Tahun 2018-2019 Ignatius Adhimas Garis Nugroho; Munari Munari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.345

Abstract

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on net profit margin, return on invested capital, and return on capital employed.
Co-Authors Anjani, Amelia Berliana Dwi Azhar Putri Nabila Daswati Daswati Dwi Selvi Amalia Fadhila Annisa Pranandyasari Fahrul Kurniawan Graciela Etikaria Rusli Ignatius Adhimas Garis Nugroho Kazza Savanah Zubaidi Mahmudah, Farida Nur Mustainah Mappatoba Nadya Dwi Savitri Nasir Mangngasing Nasrullah Nasrullah Nur Afsari Rosita Farhat Sundari, Sri