Rifqi, M.Khoirur (2024) PENGARUH INTELLECTUAL CAPITAL DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE (Studi pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia (BEI) pada tahun 2020-2022). Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
In the midst of increasingly modern business competition, companies are encouraged to further cultivate intangible assets. Intellectual Capital is a part of intangible assets that companies can leverage to create a competitive advantage. This research intends to analyze the influence of Intellectual Capital (Capital Employed Efficiency, Human Capital Efficiency, Structural Capital Efficiency)on Financial Performance with Firm Size as a controlling variable in manufacturing companies. The data used in this research is secondary data. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The sampling technique used was purposive sampling technique and 51 samples were obtained from 193 companies. This study applies multiple linear regression analysis. The results of this research show that VACA and VAHU have a positive and significant effect on Financial Performance (ROE). Meanwhile, STVA and Firm Size as control variables do not exhibit a significant effect on Financial Performance (ROE). These findings contribute to the management of IC in enhancing the financial performance of the company. Keywords : Financial Performance, Intellectual Capital, Firm Size
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Social and Political Sciences > Departement of Business Administration | ||||||||
| Depositing User: | Mr M. Khoirur Rifqi | ||||||||
| Date Deposited: | 14 Mar 2024 03:08 | ||||||||
| Last Modified: | 14 Mar 2024 03:08 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/21391 |
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