PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.


2019 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Ajeng Septianti ◽  
Diah Yudhawati ◽  
Supramono Supramono

The purpose of this research is to analyze the influence of Return On Equity (ROE), Net Profit Margin (NPM) to stock price in 2011-2017. This study uses secondary data, the sample in this study as many as 28 data derived from livestock feed companies listed on the Indonesia Stock Exchange from 2011 to 2017 and include complete financial report data. Sampling technique using purposive sampling technique or sampling based on certain considerations and criteria. The analytical method used is simple linear regression analysis and multiple linear regression analysis with first classical asusmsi test which includes normality test, heteroscedasticity test, autocorrelation test. The results of this study show that partially Return On Equity (ROE) has a positive and insignificant effect on price, Net Profit Margin (NPM) has a positive and insignificant effect on stock prices. Simultaneously Return On Equity (ROE) and Net Profit Margin (NPM) have positive and insignificant effect to stock price at company of basic industry and kumia subs of poultry feed listed on Indonesia Stock Exchange (BEI) year 2011- 2017.


2016 ◽  
Vol 11 (2) ◽  
pp. 76-92
Author(s):  
Nia Mawarsih

This study aims to determine the effect of intellectual capital on the company's financial performance. The independent variable used in this study is intellectual capital. The dependent variable used in this study is the company's financial performance as measured by Return on Assets (ROA). Return on Equity (ROE) and Growth of Revenue (GR). The research sample is a pharmaceutical company that is listed on the Indonesia Stock Exchange (IDX) with a study period of 2010-2014. Data was collected by purposive sampling method, based on these criteria, as many as 8 companies were selected as samples in this study. The analysis technique used is simple linear regression analysis using SPSS v.20 software. the test shows that (1) intellectual capital has an effect on ROA, (2) intellectual capital has an effect on ROE (3) intellectual capital does not affect GR.


10.32698/0642 ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 120
Author(s):  
Wiwi Delfita ◽  
Neviyarni S. ◽  
Riska Ahmad

Some students perceive lesbian, gay, bisexual, and transgender (LGBT) positively, even though LGBT is a sexual deviation that is not appropriate with values and norms. There are several factors that influence an individual's perception of LGBT, including sexual identity. This study aims at looking at the contribution of sexual identity to student perceptions about LGBT. This research used a quantitative approach with a descriptive method and a simple linear regression analysis. The sample of this research was 385 taken from 15.752 undergraduate students of Universitas Negeri Padang which the sample was drawn by using the Slovin formula and continued with a Proportional Random Sampling technique. The instrument used was the Guttman model's sexual identity scale and the scale of students' perceptions of the LGBT Likert model. After analyzing the data with the descriptive technique and the simple linear regression analysis, the results showed that sexual identity significantly contributed to the students' perceptions of LGBT. This research has implications as a basis for counselors to help students avoid sexual identity mismatches and prevent the emergence of positive perceptions of LGBT.


2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.


2021 ◽  
Vol 2 (1) ◽  
pp. 6-14
Author(s):  
Zahra Zhafira ◽  
Einde Evana ◽  
Ratna Septiyanti

This study aims to examine the effect of exchange rates on the stock index during the Covid-19 pandemic. This research was conducted using secondary data. The population in this study were all stock indices listed on the Indonesia Stock Exchange with a sample size of 89 and a total stock index of 34. The study period was 4 months, 17 January 2020 to 20 May 2020. The sample data collection of this study used the purposive method. Sampling with world economic conditions and Indonesia which are weakening due to the Covid-19 pandemic and based on the phenomenon that the exchange rate is experiencing a continuous movement even every year the exchange rate depreciates IDR against the US Dollar. One of the causes of the high fluctuation of the rupiah exchange rate against the dollar came from economic factors such as inflation, the interest rate on Bank Indonesia certificates during the Covid-19 pandemic. This study uses a simple linear regression analysis method using SPSS V.26. The results of simple linear regression analysis show that exchange rates have a negative and significant effect on all stock indices listed on the Indonesia Stock Exchange, these results have similarities or differences with the results of research in other emerging market countries.


2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance


2015 ◽  
Vol 2 (6) ◽  
pp. 459
Author(s):  
Rianda Ajeng Ardiyanti Putri ◽  
Leo Herlambang

Sukuk in Indonesia is growing rapidly with marked Corporate Sukuk issuance reached 65 Sukuk. Within this development also trigger the issuance of Ijarah Sukuk more in demand by the issuer as it is considered more prospective than the Mudharabah Sukuk.This study aimed to determine the issuance effect of Ijarah Sukuk on the financial performance issuer in the Indonesia Stock Exchange in 2009 to 2013. The independent variable in this study is Sukuk to Equity Ratio and the dependent variable in this study are Return on Assets, Return on Equity and Earnings per Share. The analysis technique used is a simple linear regression analysis OLS with 95% of confidence level.The results of this study show that Sukuk to Equity Ratio has significant effect on Return on Assets, but Sukuk to Equity Ratio has not significant effect on Return on Equity and Earnings per Share.


2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Siti Suprihatin

The aims of the study is to determine the effect of jigsaw learning model on the learning outcomes of the Indonesian society study at the second semester of the economy education in the academic year of 2016/2017.  The population in this study were 47 students consisting of 2 classes, A class and B class. The sample in this study is A class of 26 students and B class of 21 students. Sampling technique in this research is using Pusposive Sampling with certain consideration reason. Based on the results of simple linear regression analysis conducted by the researchers obtained the results at the level of significance α = 0.05 yield tcount = 8.97 and ttable = 2.020 which means thitung> ttable so H0 rejected and H1 accepted, thus it can be concluded that there is significant influence of jigsaw learning model on the learning outcomes of the Indonesian society study at the second semester of the economy education in the academic year of 2016/2017. Keywords: Learning Outcomes, Jigsaw, Learning Model


2020 ◽  
Vol 8 (2) ◽  
pp. 77-87
Author(s):  
Annisa Dayanty ◽  
Widhy Setyowati

The purpose of this research is to find empirical evidence about the effect of financial performance and capital structure on firm value and whether company size can moderate the influence of financial performance and capital structure on firm value. The sample in this research is the trading, service and investment companies which is listed on the Indonesia Stock Exchange (IDX) in period 2016-2018. The research sample are 33 companies using purposive sampling technique. The analysis methods of this research used multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating variables. The results showed that financial performance and firm size had a positive effect on firm value. Capital structure has a negative effect on firm value. And the firm size can not moderate the financial performance and capital structure of the firm's value


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