Vol 4 (2019): August
Finance Management

The Influence of Intellectual Capital on the Financial Performance of Cosmetics Manufacturing Manufacturing Companies in the Indonesia Stock Exchange in 2013 - 2018
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Kosmetik Yang Terdapat Di Bursa Efek Indonesia Tahun 2013 - 2018


Winanti Ita Aflakhah
Universitas Muhammadiyah Sidoarjo, Indonesia *
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo, Indonesia

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published August 14, 2019
Keywords
  • Human Capital Coefficient,
  • Structural Capital Efficiency Coefficient,
  • Capital Employed Efficiency Coefficient,
  • Financial Performance
How to Cite
Aflakhah, W. I., & Hermawan, S. (2019). The Influence of Intellectual Capital on the Financial Performance of Cosmetics Manufacturing Manufacturing Companies in the Indonesia Stock Exchange in 2013 - 2018. Indonesian Journal of Law and Economics Review, 4, 10.21070/ijler.2019.V4.368. https://doi.org/10.21070/ijler.2019.V4.368

Abstract

This study aims to know the effect of human capital coefficient, structural capital efficiency coefficient, and capital employed efficiency coefficient partially and simultaneously on the performance of manufacturing companies in Indonesia Stock Exchange. This study uses a quantitative, causal approach. The sampling technique uses saturated sample technique. The researcher uses secondary data, namely the company's financial statements obtained from the official website of IDX. Methods of collecting data include literature studies and indirect observations. The analysis technique uses multiple linear regression analysis, classical assumption test, and model feasibility test, the researcher tests the hypothesis by using the T test and F test. The results of this study indicate that (1) Human Capital Coefficient partially influences the performance of the company in the stock market. Indonesian securities. (2) Structural Capital Efficiency Coefficient of coefficient is partially influential on the performance of company companies manufacturing on IDX (3) Capital Employed Efficiency Coefficient partially influences the performance of company companies manufacturing on IDX. (4) Human Capital Coefficient Capital Employed, Structural Capital Efficiency Coefficient, and Efficiency Coefficient simultaneously influence the performance of manufacturing companies in the IDX.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. Baroroh. Analisis pengaruh modal intellectual terhadap kinerja keuangan perusahaan manufaktur di indonesia. Wacana Vol. 5 No.2, September 2013, pp. 172-182.
  2. Edvinsson. (1997). Developping intellectual capital at skandia. Vol. 30 No.3, pp. 366-373.
  3. Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan. Salemba Empat, Jakarta
  4. Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, Bandung
  5. Fahmi. (2012). Pengantar Manajemen Keuangan. Alfabeta, Bandung
  6. Hanafi,M.M (2008). Analis Laporan Keuangan. Edisi Kedua, Cetakan Pertama. UPP AMP YKPN. Yogyakarta
  7. Imam Ghozali. (2016). Aplikasi Analisis Multivariete dengan program SPSS 23.Badan Penerbit Undip. Semarang
  8. Sugiyono. 2010. Metode Penelitian Bisnis. Alfabeta, Bandung
  9. Hermawan.2012. Peran pengeloaan dan pemberdayaan intelektual kapital serta perbankan praktek bisnis industri farmasi. Universitas Air Langga
  10. Hadi wijaya. 2013 . Pengaruh Intelektual kapital terhadap nilai perusahaan dengan kinerja keuangan sebagi variabel intervening. Universitas Diponegoro Malang