Modal Intelektual Terhadap Kinerja Keuangan (Studi Pada Industri Pertambangan Periode 2012-2016)

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Abdul Rozak
Eristy Minda Utami

Abstract

The research purpose is to analyze the influence of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) toward financial performance. Data used as secondary data with sampling method that is purposive sampling method. The research population is a mining company listed on the Indonesia Stock Exchange period 2012-2016, then selected 33 companies to be sampled. The analytical tool to test the hypothesis of multiple regression analysis using eviews’9 program. The results showed that: 1) Human Capital Efficiency (HCE) has no effect on financial performance, 2) Structural Capital Efficiency (SCE) has no effect on financial performance, 3) Capital Employed Efficiency (CEE) affect the financial performance, 4) Intellectual Capital affect the financial performance.


 


Abstrak


Penelitian bertujuan menganalisis pengaruh dari Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE) terhadap kinerja keuangan. Pendekatan pengambilan sampel yaitu metode purposive sampling. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016, kemudian terpilih 33 perusahaan yang menjadi sampel. Untuk menguji hipotesis yaitu analisis regresi berganda menggunakan bantuan program eviews 9. Hasil penelitian menunjukkan 1)Human Capital efficiency (HCE) tidak ber-pengaruh terhadap kinerja keuangan, 2)Structural Capital Efficiency (SCE) tidak berpengaruh terhadap kinerja keuangan, 3)Capital Employed Efficiency (CEE) berpengaruh terhadap kinerja keuangan, 4)Modal Intelektual berpengaruh terhadap kinerja keuangan.

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