Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan
DOI:
https://doi.org/10.30595/kompartemen.v17i1.3971Abstract
ABSTRACT
The 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.
ABSTRAK
Tujuan 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.
References
Andriana, Denny. 2014. Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012). Jurnal Riset Akuntansi dan Keuangan, Vol. 2 No.1 Hal 251-260.
Angela, Chrystel Putri. 2016. Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan. Skripsi. Prodi Akuntansi Universitas Katolik Musi Charitas. Palembang.
Aprisa, Rima. 2016. Pengaruh Ukuran Perusahaan, Profitabilitas, Tipe Auditor dan Tipe Industri Terhadap Pengungkapan Modal Inteletual (Studi Empiris Pada perusahaan yang Termasuk Dalam Indeks Kompas 100 Tahun 2014 Buesa Efek Indonesia). JOM Fekon, Vol.3 No.1 (Februari). Fakultas Ekonomi Universitas Riau, Pekanbaru.
Faradina, Ike dan Gayatri. 2016. Pengaruh Intellectual Capital dan Intellectual Capital Disclosure Terhadap Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol.15.2. Mei (2016). Hal 1623-1653.
Ghozali, Imam dan Anis Chariri. 2007. Teori Akuntansi. Badan Penerbit Universitas Diponegoro. Semarang.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Edisi 8. Universitas Diponegoro: Semarang.
Ikatan Akuntan Indonesia. 2016. Pernyataan Standar Akuntansi Keuangan No. 19. Jakarta: Salemba Empat.
Maesaroh, Siti dan Yuliastuti Rahayu. 2015. Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Jurnal Ilmu & Riset Akuntansi, Vol. 4 No. 11. Hal 1-18.
Nugroho, Ahmadi. (2012). Faktor-faktor yang Mempengaruhi Intelectual Capital Disclsure. International Jurnal of Business and Social Sciences. Val. 3, No. 15, pp. 307-310.
Sawarjuwono, T., dan Kadir, A. P. 2003. Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi dan Keuangan, Vol. 5. No. 1. Hal 35-57.
Ulum, dkk. 2008. Intellectual Capital, dan Kinerja Keuangan Perusahaan : Suatu Analisis dengan Pendekatan Partial Least Squares. Simposium Nasional Akuntansi XI. Pontianak.
Ulum, Ihyaul. 2008. Intellectual Capital Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 10. No. 2. Hal 77-84.
Ulum, Ihyaul. 2012. Investigasi Hubungan Antara Kinerja Modal Intelektual dan Praktik Pengungkapannya dalam Laporan Tahunan Perusahaan. Jurnal Ekonomi Bisnis, Vol. 17 No. 1 Hal 36-45.
Untara, Andini Permata dan Titik Mildawati. 2014. Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Ilmu dan Riset Akuntansi, Vol. 3 No.10 Hal 1-15.
Walidayni, Nur Amalia. 2017. Modal Intelektual Sebagai Tolak Ukur Perusahaan. (http://www.kompasiana.com). Diakses 1 Maret 2018.
Wijayani, Dianing Ratna. 2017. Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Publik Di Indonesia (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014). Jurnal Riset Akuntansi dan Bisnis Airlangga, Vol. 2. No. 1 (2017) Hal 97-116.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
