scholarly journals PENGARUH INTELEKTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI JASA SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 –2015

2018 ◽  
Vol 1 (1) ◽  
pp. 83
Author(s):  
Listiya Ike Purnomo
Keyword(s):  
Human Capital ◽  
Real Estate ◽  
Intellectual Capital ◽  
Value Added ◽  
Return On Assets ◽  
Structural Capital ◽  
Capital Value

Penelitian ini bertujuan untuk mengetahui apakah Intellectual Capital diproksikan dengan Value Added Intellectual Coeffisien berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA menggunakan metode analisis Data Panel yang diolah dengan program Eviews 7.0. Value Added Capital Employed (VACA) menunjukkan t-statistik> t-tabel 0,610972 <1,97253, dan nilai probabilitasnya 0,5420> 0,05 membuktikan tidak ada pengaruh signifikan dari Value Added Capital Employed (VACA) pada Return On Assets (ROA). Nilai Tambah Modal Manusia (VAHU) menunjukkan t-statistik> t-tabel yaitu 5,324171> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan terdapat pengaruh signifikan Value Added Human Capital (VAHU) terhadap Return On Assets (ROA). Structural Capital Value Added (STVA) menunjukkan t-statistik> t-tabel adalah 2,559279> 1,97253, dan nilai probabilitas 0,0113 <0,05membuktikan bahwa ada pengaruh signifikan dari Structural Capital Value Added (STVA) terhadap Return On Assets (ROA) . Nilai Tambah Intelektual Koefisien (VAIC) menunjukkan t-statistik> t-tabel yaitu 20,21010> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan ada pengaruh signifikan Value Added Intellectual Coefficient (VAIC) terhadap Return On Assets (ROA) . Hasil uji simultan menunjukkan F-statistic> F-tabel adalah 59,13104> 2,42 dan nilai probabilitas 0,000000 <0,05 membuktikkan bersama-sama elemen Intellectual Capital memiliki pengaruh yang signifikan terhadap Return On Assets (ROA). Adjusted R-Squared (R2) sebesar 0,558249 menunjukkan bahwa persentase kontribusi variabel independen terhadap variabel dependen adalah 55,8%. Berdasarkan hasil pengujian dan pembahasan, dapat disimpulkan bahwa Intellectual Capital (IC) yang diukur dengan Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added Intellectual Capital (VAIC) Memiliki pengaruh yang signifikan terhadap profitabilitas yang diukur dengan Return On Assets (ROA).

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA BANK GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2012

2014 ◽  
Vol 5 (2) ◽  
pp. 186-203
Author(s):  
Hamidah Hamidah ◽  
Dian Puspita Sari ◽  
Umi Mardiyati
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Random Effect ◽  
Value Added ◽  
Correlation Study ◽  
Return On Assets ◽  
Structural Capital ◽  
Capital Value

The purpose of this study is to know the effect of intellectual capital on financial performance on bank go public listed on the Indonesia Stock Exchange in 2009-2012. The sampel are several bank go public. The research method in this study uses correlation study. The research model in this study employs panel data analysis with random effect approach on model 1a and fixed effect approach on model 1b. The empirical results show that intellectual capital that proxy with Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) have positive significant effect on Earning per Share (EPS) but Structural Capital Value Added (STVA) has negative and  no significant effect on Earning per Share (EPS). While, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have positive significant effect on Return On Assets (ROA).  Keywords:       Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Earning per Share (EPS), Return On Assets (ROA)

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada PT. Bank Rakyat Indonesia dan PT. Bank Negara Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 476
Author(s):  
Amilia Paramita Sari
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Value Added ◽  
Physical Capital ◽  
Added Value ◽  
Return On Assets ◽  
Structural Capital ◽  
Physical Assets ◽  
Positive Effect ◽  
Capital Value

This research aims to test the influence of intellectual capital on the performance of the company. Intellectual Capital is measured by the VAIC method which has three variables namely Value Added Capital Employed, Value Added Human Capital and Structural Capital Value Added, while the company's performance is measured using Return on Assets. This study uses PT. Bank Rakyat Indonesia and PT. Bank Negara Indonesia data during the period 2015-2020. The analysis method used is regression analysis. The results of this study prove that only Value Added Human Capital and Structural Capital Value Added have a significant positive effect on Return on Assets. The Value Added Capital Employed has no effect on Return on Assets. This shows that PT. Bank Rakyat Indonesia and PT. Bank Negara Indonesia still rely on their physical assets as measured by physical capital followed by human capital in creating added value for the company which ultimately has an impact on improving bank performance.

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS BANK BUMN PERIODE 2015 - 2019

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Azahra Islamadinna ◽  
Sujarwo Sujarwo ◽  
Elly Mirati
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Intellectual Capital ◽  
Analytical Method ◽  
Value Added ◽  
The Other ◽  
Return On Assets ◽  
Bank Profitability ◽  
Structural Capital ◽  
Capital Value

ABSTRACT  This study aims to test the hypothesis of the intellectual capital on State Owned Bank Profitability for the 2015-2019 period. Value Added Intellectual Coefficient (VAIC) as model of measurement the intellectual capital performance that used in this study by assessing value added that influenced by capital employed, human capital and structural capital. The analytical method used is multiple regression analysis which is processed using the SPSS version 26. The results of this study partially indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) has positive and significant effect on profitability as measured by Return on Assets (ROA) indicator. But on the other hand, Structural Capital Value Added (STVA) does not have a statistically significant effect on profitability as measured by Return on Assets (ROA) indicator. Simultaneously VACA, VAHU, and STVA has a significant effect on profitability as measured by Return on Assets (ROA) indicator. These three variables affect the amount of lending by 43.10%. The remaining 53.9% is explained by other variables not used in this study.    Keywords: intellectual capital, profitability, return on assets  ABSTRAK Penelitian ini bertujuan untuk menguji hipotesis pengaruh modal intelektual terhadap Profitabilitas Bank BUMN periode 2015-2019. Value Added Intellectual Coefficient (VAIC) merupakan model pengukuran kinerja modal intelektual yang digunakan dalam penelitian ini dengan menilai value added yang dipengaruhi oleh capital employed, human capital dan structural capital. Metode analisis yang digunakan adalah analisis regresi berganda yang diolah dengan menggunakan program SPSS versi 26. Hasil penelitian ini secara parsial menunjukkan Value Added Capital Employed (VACA) dan Value Added Human Capital (VAHU) berpengaruh positif dan signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA). Namun disamping itu Structural Capital Value Added (STVA) tidak berpengaruh signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA).  Secara simultan VACA, VAHU, dan STVA berpengaruh signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA).  Ketiga variabel tersebut berpengaruh terhadap profitabilitas dengan indikator Return on Assets (ROA)  sebesar 43,1%, sisanya sebesar 56,9% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.   Kata Kunci: modal intelektual, profitabilitas, return on assets

scholarly journals INTELLECTUAL CAPITAL PENGARUHNYA TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN DI BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (2) ◽  
pp. 60-68
Author(s):  
Cening Ayuni Ratnadi ◽  
Gusti Ayu Mahanavami ◽  
Ida Bagus Ngurah Wimpascima
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Value Added ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Value

Perbaikan dan perubahan di bidang bisnis menjadikan perusahaan percaya bahwa modal intelektual menjadi komponen dan aset penting dalam mengukur dan mengevaluasi kinerja di antara sektor bisnis. Penelitian ini bertujuan untuk menguji pengaruh komponen Intellectual Capital yaitu Value Added Capital Employed  (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value added (STVA) terhadap Return On Assets (ROA) pada perusahaan sub sektor otomotif dan komponen di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 5 perusahaan sub sektor otomotif dan komponen. Data yang digunakan adalah laporan keuangan periode tahun 2015 – 2019 yang dipublikasikan di website resmi perusahaan. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA) berpengaruh positif siginifikan terhadap Return On Assets (ROA) Pada Perusahaan Sub Sektor Otomotif Dan Komponen, Value Added Human Capital (VAHU) mempunyai pengaruh negatif dan tidak signifikan terhadap Return On Assets (ROA) Pada Perusahaan Sub Sektor Otomotif Dan Komponen dan Structural Capital Value Added (STVA) berpengaruh positif namun tidak signifikan terhadap Return On Assets (ROA) Pada Perusahaan Sub Sektor Otomotif Dan Komponen.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1117
Author(s):  
Karina Saraswati ◽  
Erinos NR
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Capital Asset ◽  
Structural Capital ◽  
Positive Effect ◽  
Capital Value

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA

scholarly journals Pengaruh Intellectual Capital, Rate of Growth of Intellectual Capital dan Pengungkapannya terhadap Kinerja Keuangan Perusahaan

2019 ◽  
Vol 2 (4) ◽  
pp. 486-504
Author(s):  
Chatarina Setyani Aswojo Putri ◽  
Nurfauziah Nurfauziah
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Value Added ◽  
Physical Capital ◽  
Purposive Sampling ◽  
Rate Of Growth ◽  
Structural Capital ◽  
Capital Value

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, rate of growth of intellectual capital (ROGIC) dan pengungkapannya terhadap kinerja keuangan perusahaan yang diproksikan dengan return on asset (ROA). Metode yang digunakan untuk mengukur intellectual capital yaitu value added intellectual coefficient (VAIC™). Penelitian ini juga menguji pengaruh dari ketiga komponen intellectual capital (VAIC) yaitu physical capital (value added capital employed – VACA), human capital (value added human capital – VAHU) dan structural capital (value added structural capital – STVA) terhadap kinerja keuangan perusahaan. Penentuan sampel dilakukan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 250 perusahaan jasa yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik analisis data dalam penelitian ini menggunakan analisis regresi berganda dan uji t. Hasil penelitian menunjukkan bahwa intellectual capital (VAIC), VACA dan VAHU berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan STVA berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan. Serta ROGIC dan ICD tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci : Intellectual Capital (VAIC), Return on Asset (ROA).

scholarly journals Intellectual Capital and the Performance of Manufacturing Companies in Indonesia

2018 ◽  
Vol 7 (3) ◽  
pp. 13
Author(s):  
Rahmat Setiawan ◽  
Budi Yuda Prawira
Keyword(s):  
Human Capital ◽  
Firm Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Manufacturing Industries ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Structural Capital ◽  
Capital Value

This study aimed at examining the effect of intellectual capital and its components covering value added capital employed, value added human capital, and structural capital value added on the firm performance. Intellectual capital was measured by using Pulic’s model, while the firm performance was measured by return on asset, return on equity, and market-to- book ratio. The samples used in this study were 103 manufacturing industries and we also investigated every subsector of the manufacturing industries including 51 basic and chemical industries, 30 miscellaneous industries, and 22 consumer goods industry listed on Indonesia Stock Exchange during the period of 2012 up to 2016. Multiple regression analysis was used to test the hypothesis. The result of the study showed that intellectual capital had a significant positive effect on return on asset, return on equity, and market-to-book intellectual capital on the firm performance in each subsector of the manufacturing industry. Value added capital employed as a component of intellectual capital was the most influential component on the firm performance. This findings indicated that a firm with great and well managed of capital employed, allowing a firm to improve their performance. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan komponennya yang meliputi value added capital employed, value added human capital, dan structural capital value added terhadap kinerja perusahaan. Intellectual capital diukur menggunakan model Pulic, sementara kinerja perusahaan diukur dengan return on asset, return on equity, dan market-to-book ratio. Sampel yang digunakan dalam penelitian ini adalah 103 perusahaan pada industri manufaktur, dan kami juga kami meneliti masing-masing subsektor dari industri manufaktur yang meilputi 51 perusahaan pada  industri dasar dan bahan kimia, 30 perusahaan pada aneka indstri, dan 22 perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama jangka waktu 2012-2016. Analisis regresi berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif signifikan terhadap return on asset, return on equity, dan market-to-book ratio di semua industri. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak ada perbedaan pengaruh intellectual capital terhadap kinerja perusahaan pada masing-masing subsektor industri manufaktur. Value added capital employed yang merupakan komponen dari intellectual capital merupakan komponen yang paling berpengaruh terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa perusahaan dengan modal yang besar dan dikelola dengan baik, memungkinkan perusahaan untuk meningkatkan kinerjanya.Intellectual capital, value added capital employed, value added human capital, structural capital value added, return on asset, return on equity, market-to-book ratio.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ASURANSI DI INDONESIA

2017 ◽  
Vol 21 (3) ◽  
pp. 491
Author(s):  
Henny Setyo Lestari
Keyword(s):  
Human Capital ◽  
Firm Size ◽  
Intellectual Capital ◽  
Value Added ◽  
Insurance Companies ◽  
Company Performance ◽  
Financial Leverage ◽  
Return On Assets ◽  
Structural Capital ◽  
Negative Effect

The purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Indonesian Insurance during the period 2003-2012. In total, 11 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies return on assets ratio (ROA). The results of the research revealed that Value added capital coefficient (VACA) have a significantly negative effect and value added human capital (VAHU) has a positive significant effect on the performance of the company (ROA), while the value added of structural capital (SCVA), firm size and financial leverage does not have a significant effect on company performance (ROA). Value added human capital (VAHU) and financial leverage has a positive significant effect on the performance of the company (ROE), while the Value Added Capital Coefficient (VACA), Value Added Structural Capital (SCVA) and firm size has no significant effect on company performance (ROE).

scholarly journals INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM

e-NARODROID ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 54-59
Author(s):  
Aulia Kartika Putri ◽  
Erina Sudaryati
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Abnormal Return ◽  
Value Added ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Average Abnormal Return ◽  
Capital Value ◽  
Capital Return

ABSTRAK : Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) yang diukur menggunakan Value Added Intellectual Capital (VAIC™) yang mempunyai tiga komponen yaitu Value Capital (VACA-value added capital employed), human capital (VAHU-value added human capital), dan structural capital (STVA-structural capital value added) terhadap reaksi pasar saham yang diproksikan dengan melihat Average Abnormal Return saham pada perusahaan LQ-45. Metode yang digunakan pada penelitian yaitu analisis regresi linier berganda dengan alat anlisis SPSS 17. Teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasrkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 17 sampel perusahaan LQ-45 selama tahun 2013-2015. Variabel dependen pada penelitian yaitu average abnormal return saham. Variabel independent pada penelitian yaitu tiga komponen VAIC. Hasil penelitian menunjukkan jika VACA berpengaruh terhadap average abnormal return saham dan variabel VAHU dan STVA tidak memiliki pengaruh terhadap average abnormal return saham. Kata Kunci : intellectual capital, return saham ,value added capital employed, value added human capital, structural capital value added

scholarly journals Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Modal Intelektual Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014 – 2016 (Penelitian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2016)

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Nurainun Bangun
Keyword(s):  
Human Capital ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Value Added ◽  
Linear Analysis ◽  
Manufacturing Companies ◽  
Structural Capital ◽  
Inventory Turnover ◽  
Simultaneous Influence ◽  
Capital Value

This study aims to find out how (1) the simultaneous influence inventory turnover, receivable turnover, and intellectual capital on the profitability of manufacturing companies in the period 2014-2016, (2) the partial influence of influence inventory turnover, receivable turnover, and intellectual capital variables on the profitability of manufacturing companies in the period 2014-2016. This research uses purposive sampling in taking data. The data collected will be analyzed using multiple linear analysis. The result of this research is (1) there is significant influence from inventory turnover variable to profitability, (2) there is no significant influence from receivable turnover variable to profitability, (3) there is positive significant influence from value added capital employedvariable to profitability, (4) there is positive significant influence from value added human capital variable to profitability, (5) there is positive significant influence from structural capital value added variable to profitability, (6) there is a significant effect of inventory turnover, receivable turnover,value added capital employed, value added human capital, and from structural capital value addedon profitability simultaneously.

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