Pengaruh Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2014

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Value Added Capital Employed, Value Added Human Capital, Struktural Capital Value Added secara parsial dan simultan Terhadap ROA di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia periode 2011 sampai degan 2014 yang di jadikan sampel penelitian adalah 32 perusahaan yang telah diseleksi menggunakan purposive sampling dengan kriteria tertentu, yaitu perusahaan yang menerbitkan Laporan Keuangan yang telah di audit oleh auditor independen secara lengkap selama empat tahun berturut-turut yaitu tahun 2011 sampai dengan 2014. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Variabel penelitian yang digunakan dalam penelitian ini variabel dependen (Return On Asset) dan independent (Value Added Capital Amployed, Value Added Human Capital, Structural Capital Value Added). Teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Teknik analisis yang digunakan adalah uji kualitas data, uji asumsi klasik, dan uji hipotesis menggunakan uji-t secara parsial, uji-f secara simultan dengan level of significance 5% dan uji koefisiensi determinasi. Hasil penelitian menunjukkan bahwa Value Added Capital Employed secara parsial berpengaruh terhadap Return On Asset namun Value Added Human Capital dan Structural Capital Value Added secara parsial tidak berpengaruh terhadap Return On Asset, sedangkan hasil dari uji-f menunjukkan bahwa Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added secara simultan berpengaruh terhadap Return On Asset.---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------This study aims to determine the effect of Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added partially and simultaneously on ROA in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The population in this study were manufacturing companies on the Indonesia Stock Exchange for the period 2011 to 2014 which were used as research samples, which were 32 companies that had been selected using purposive sampling with certain criteria, namely companies that published financial statements that had been fully audited by independent auditors during four consecutive years, namely 2011 to 2014. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The research variables used in this study are dependent variables (Return On Asset) and independent (Value Added Capital Amployed, Value Added Human Capital, Structural Capital Value Added). The data collection technique used is documentation technique. The analysis technique used is data quality test, classic assumption test, and hypothesis test using partial t-test, simultaneous f-test with a level of significance of 5% and a coefficient of determination test. The results showed that Value Added Capital Employed partially had an effect on Return on Assets, but the Value Added Human Capital and Structural Capital Value Added partially had no effect on Return On Assets, while the results of the f-test showed that Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added simultaneously have an effect on Return On Assets.