PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Wardani; Devina Kusuma; Widarno; Bambang; Kristianto; Djoko

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using purposive sampling. The data analysis technique used is the classical assumption test, and simple linear regression analysis, t test, F test, and test coefficient of determination. The results of the study concluded that intellectual capital has a significant positive effect on profitability, intellectual capital has a significant positive effect on productivity, intellectual capital has a significant positive effect on firm value.

🔖 Keywords

#intellectual capital; profitability; productivity; company value.

ℹ️ Informasi Publikasi

Tanggal Publikasi

19 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 3, Tahun 2020

📝 HOW TO CITE

Wardani, Devina Kusuma; Widarno, Bambang; Kristianto, Djoko, "PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 3, May. 2020.

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