Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/25349
Title: Pengaruh Modal Intelektual terhadap Economic Value Added pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2019 -2022
Other Titles: The Influence of Intellectual Capital on Economic Value Added in Banking Companies Listed on the IDX for the 2019 -2022 Period
Authors: Harahap, Mila Khairani
metadata.dc.contributor.advisor: Rahman, Fauziah
Anindya, Desy Astrid
Keywords: value added human capital;value added capital employed;structural capital value added;economic value added (eva)
Issue Date: 28-Mar-2024
Publisher: UNIVERSITAS MEDAN AREA
Series/Report no.: NPM;178330152
Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh Value Added Human Capital, Value Added Capital Employed dan Structural Capital Value Added terhadap Economic Value Added pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2022. Populasi yang digunakan yaitu 46 Perusahaan perbankan yang terdaftar di BEI 2019 – 2022 dengan sampel yang diperoleh yaitu 15 perusahaan dengan periode laporan keuangan selama 4 tahun sehingga sampel yang digunakan yaitu 60 data. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perbankan yang terdaftar di BEI yang dapat di unduh pada https://www.idx.co.id. Berdasarkan hasil penelitian, Variabel Value Added Human Capital mempunyai t hitung sebesar 1,674 dengan nilai t tabel 1,67065 dan signifikansi sebesar 0,018. Nilai signifikansi lebih kecil dari 0,05 menunjukkan bahwa Value Added Human Capital berpengaruh terhadap Economic Value Added (EVA). Value Added Capital Employed mempunyai t hitung sebesar 1.777 dengan nilai t tabel 1,67065 dan signifikansi sebesar 0,041 hal tersebut menunjukkan bahwa Value Added Capital Employed berpengaruh terhadap Economic Value Added (EVA). Variabel Structural Capital Value Added mempunyai t hitung sebesar 3.235 dengan nilai t tabel 1,67065 dan signifikansi sebesar 0.034. Nilai signifikansi lebih besar dari 0,05 menunjukkan bahwa Structural. Diperoleh nilai thitung sebesar 6.938 dimana nilai f tabel adalah 2.43, berdasarkan ketentuan bahwa nilai f hitung lebih besar dari nilai f tabel maka dapat disimpulkan bahwa Ha diterima secara simultan. The aim of this research is to determine the effect of Value Added Human Capital, Value Added Capital Employed and Structural Capital Value Added on Economic Value Added in banking companies listed on the Indonesia Stock Exchange in 2019 - 2022. Population used were 46 banking companies registered on the IDX 2019 - 2022 with the sample obtained being 15 companies with a financial reporting period of 4 years so that the sample used was 60 data. This research uses secondary data originating from banking financial reports registered on the IDX which can be downloaded at https://www.idx.co.id. Based on the research results, the Value Added Human Capital variable has a calculated t of 1.674 with a t table value of 1.67065 and a significance of 0.018. A significance value of less than 0.05 indicates that Value Added Human Capital has an effect on Economic Value Added (EVA). Value Added Capital Employed has a t count of 1.777 with a t table value of 1.67065 and a significance of 0.041, this shows that Value Added Capital Employed has an effect on Economic Value Added (EVA). The Structural Capital Value Added variable has a calculated t of 3.235 with a t table value of 1.67065 and a significance of 0.034. A significance value greater than 0.05 indicates that Structural. The calculated t value is 6.938 where the f table value is 2.43, based on the condition that the calculated f value is greater than the table f value, it can be concluded that Ha is received simultaneously.
Description: 73 Halaman
URI: https://repositori.uma.ac.id/handle/123456789/25349
Appears in Collections:SP - Accountancy

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