Pengaruh intellectual capital terhadap kinerja keuangan

Kurniawati, Ike (2018) Pengaruh intellectual capital terhadap kinerja keuangan. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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TESIS-PENGARUH INTELLECTUAL CAPITAL; TERHADAP KINERJA KEUANGAN PERBANKAN-IKE KURNIAWATI -16440022-UWKS-full.pdf

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Abstract

ABSTRACT Intellectual Capital is the sum of all things that are known and given by all people in the company, which provides competitive advantage. Value Added Intellectual is the solution offered by Pulic on the issue of Intellectual Capital measurement. The company's intellectual capital cannot be measured directly but proposes a measure to assess the efficiency of added value as a result of the company's intellectual ability. An indicator that can be used in calculating VAIC ™ is by combining Value Added Capital Coefficient (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The purpose of this study was to analyze the effect of VAIC on the financial performance of banking companies proxied by RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) indicators, namely NonPerforming Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance ( GCG), Return On Assets (ROA), Net Interest Margin (NIM) and Capital Adquency Ratio (CAR) in banking companies. This study uses a quantitative method with 104 banking companies registered at Bank Indonesia from 2014 to 2017 which were selected using purposive sampling method. The results of the research obtained from the PLS program are VAIC™ has an influence on LDR, GCG, ROA, NIM and CAR but does not have the influence of NPL on companies registered at Bank Indonesia. This is due to several external factors that influence. Keywords: Intellectual Capital, Non-Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets, Net Interest Margin, Capital Adquency Ratio, Banking Companies ABSTRAK Intellectual Capital adalah jumlah semua hal yang diketahui dan diberikan oleh semua orang dalam perusahaan, yang memberikan keunggulan bersaing. VAIC atau Value Added Intellectual merupakan solusi yang ditawarkan Pulic atas isu mengenai pengukuran Intellectual Capital. Intellectual Capital perusahaan tidak dapat diukur langsung tetapi mengajukan suatu ukuran untuk menilai efisiensi dari nilai tambah sebagai hasil dari kemampuan intelektual perusahaan. Suatu indikator yang dapat digunakan dalam menghitung VAIC™ adalah dengan menggabungkan Value Added Capital Coefficient (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Tujuan penelitian ini adalah untuk menganalisa pengaruh VAIC terhadap kinerja keuangan perusahaan perbankan yang diproksikan dengan indikator RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) yaitu Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return On Asset (ROA), Net Interest Margin (NIM) dan Capital Adquency Ratio (CAR) pada perusahaan perbankan. Penelitian ini menggunakan metode kuantitatif dengan sampel 104 perusahaan perbankan yang terdaftar di Bank Indonesia mulai periode 2014 sampai dengan 2017 yang dipilih dengan menggunakan metode purposive sampling. Hasil penelitian yang di dapat dari program PLS adalah VAIC™ mempunyai pengaruh terhadap LDR, GCG, ROA, NIM dan CAR tetapi tidak memiliki pengaruh NPL pada perusahaan yang terdaftar di Bank Indonesia. Hal ini disebabkan karena adanya beberapa faktor eksternal yang mempengaruhi. Kata Kunci : Intellectual Capital, Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Return On Asset, Net Interest Margin, Capital Adquency Ratio, Perusahaan Perbankan

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Intellectual Capital, Non-Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets, Net Interest Margin, Capital Adquency Ratio, Banking Companies Intellectual Capital, Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Return On Asset, Net Interest Margin, Capital Adquency Ratio, Perusahaan Perbankan
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Ike Kurniawati
Date Deposited: 17 Sep 2018 07:05
Last Modified: 17 Sep 2018 07:05
URI: http://erepository.uwks.ac.id/id/eprint/1947

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