Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana

PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA)TERHADAP PROFITABILITAS

Hj. Dewi Rejeki, SE., Ak., M.Si., CA. (Universitas Krisnadwipayana)
Luthfiyah Salsabila (Universitas Krisnadwipayana)

Article Info

Publish Date
01 Dec 2021

Abstract

This research was conducted on Metal Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The method of determining the sample using purposive sampling method with the sample used 11 companies. Technical analysis of the data used is descriptive statistics and multiple linear regression analysis using SPSS version 22. The results showed that partially Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) had a significant effect on Profitability and Structural Capital Value Added (STVA) had no significant effect onPprofitability. Then Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on Profitability        

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Journal Info
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Website

Abbrev

JABK

Publisher

Universitas Krisnadwipayana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...