Devia, Devia (2020) Analisis Modal Intelektual, Kepemilikan Keluarga dan Karakteristik Perusahaan Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Studi ini dimaksudkan untuk menganalisis dampak modal intelektual akan kinerja keuangan perusahaan melalui pengukuran ROA dan ROE. Penyelidikan ini juga menerapkan kepemilikan keluarga dan juga karakteristik perusahaan untuk menganalisis lebih dalam dampaknya pada kinerja keuangan. Objek pada penyelidikan ini merupakan entitas yang sudah go-public dan tercatat dalam Bursa Efek Indonesia dari tahun 2014 hingga 2018. Pengumpulan data mengenakan metode purposive sampling method beserta sebanyak 465 entitas yang memenuhi kriteria pada studi ini. Perusahaan telah memenuhi kriteria akan diuji lebih lanjut memanfaatkan metode regresi panel guna menganalisa pengaruh yang terdapat antara variabel independen dan variabel dependen. Temuan dalam penelitian ini meyakinkan modal intelektual, leverage, ukuran perusahaan berpengaruh signifikan negatif terhadap ROA. Kepemilikan keluarga dan umur perusahaan tidak berpengaruh signifikan terhadap ROA, sedangkan pertumbuhan perusahaan berpengaruh signifikan positif terhadap ROA. Adapun modal intelektual beserta pertumbuhan perusahaan berpengaruh signifikan positif terhadap ROE. Kepemilikan keluarga tidak berpengaruh signifikan terhadap ROE. Leverage, ukuran perusahaan, umur perusahaan berpengaruh signifikan negatif terhadap ROE. ********************************************************************** This study was intended to analyze the impact of intellectual capital on the company's financial performance through the measurement of ROA and ROE. This investigation also applied family ownership and company characteristics to analyze more profoundly its impact on financial performance. The object of this investigation was an entity operated public and listed on the Indonesia Stock Exchange from 2014 to 2018. Data collection used the purposive sampling method and 465 entities me the criteria for this study. The company fulfilled the criteria further was tested utilizing the panel regression method to analyze the existing influence between the independent variable and the dependent variable. The findings in this study convinced that intellectual capital, leverage, company size had a significant negative effect on ROA. Family ownership and age of the company have no significant effect on ROA, while company growth has significant positive effect on ROA. The intellectual capital and company growth have significant positive effect on ROE. Family ownership has no significant effect on ROE. Leverage, company size, company age have significant negative effect on ROE.
Item Type: | Thesis (Undergraduate) |
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Additional Information: | Similarity: 24 |
Uncontrolled Keywords: | Financial performance, ROA, ROE, Intellectual capital, family jownership, leverage, company size, company age, company growth |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Business > Personnel management. Employment management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
Divisions: | School of Economic and Business > Accounting |
SWORD Depositor: | Admin Repository Universitas Internasional Batam |
Depositing User: | Admin Repository Universitas Internasional Batam |
Date Deposited: | 27 Apr 2020 09:30 |
Last Modified: | 05 Oct 2020 06:21 |
URI: | http://repository.uib.ac.id/id/eprint/2234 |
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