Jurnal Riset Akuntansi dan Bisnis
Vol 20, No 1 (2020): MARET

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN

Reza Hanafi Lubis (Universitas Muslim Nusantara Al Washliyah)
Debbi Chyntia Ovami (Universitas Muslim Nusantara Al Washliyah)



Article Info

Publish Date
19 Mar 2020

Abstract

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAICTM), dan kinerja perusahaan diukur dengan Return on Assets (ROA).Sampel yang digunakan sebanyak 66 perusahaan. Teknik analisis data penelitian ini menggunakan deskriptif kuatitatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimiaThe purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies

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Journal Info

Abbrev

akuntan

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...