Pengaruh Intellectual Capital, Profitabilitas, dan Leverege terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Winarya, Feliciana (2018) Pengaruh Intellectual Capital, Profitabilitas, dan Leverege terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this study was to analyze the effect of intellectual capital, profitability and leverage on firm value in consumer goods companies listed on the Stock Exchange in 2012-2016. This research is expected to be useful for companies to focus and continue to develop factors that affect the value of the company and also help investors in making decisions. The independent variable in this study is Intellectual Capital as measured by the VAICTM model, profitability as measured by the ROA ratio and leverage measured by the DER ratio while the dependent variable in this study is the firm value as measured by Tobins' Q ratio. The research method used in this study is a method of testing hypotheses or causal studies. This method tests whether changing one variable will affect the other variable or vice versa. The data used in this study was obtained through financial statements of consumer goods companies accessed by means of the internet from the period 2012-2016. The study sample used twenty-four consumer goods companies listed on the Indonesia Stock Exchange in 2012-2016. The sample selection technique uses purposive sampling technique. Twenty-four consumer goods companies were selected based on the criteria made in the purposive sampling technique. Data that has been collected will then be analyzed using multiple linear regression models. Before testing hypotheses, researchers conducted a normality test to ascertain whether the confounding variables in this study were normally distributed and the data used were valid. The results of this study are corporate Intellectual capital (VAICTM), company Profitability (ROA) and company Leverage (DER) simultaneously influencing company value based on the results of hypothesis testing using the F test (simultaneous). This means that Intellectual Capital, Leverege and Profitability can be used as benchmarks in creating better corporate value. / Tujuan dari penelitian ini adalah menganalisis pengaruh intellectual capital, profitabilitas serta leverage terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di BEI pada tahun 2012-2016. Penelitian ini diiharapkan dapat berguna bagi perusahaan untuk fokus dan terus mengembangkan factor-faktor yang mempengaruhi nilai perusahaan dan juga membantu investor dalam mengambil keputusan. Variable independen dalam penelitian ini adalah Intellectual Capital yang diukur dengan model VAICTM, profitabilitas yang diukur dengan ratio ROA dan leverage yang diukur dengan ratio DER sedangkan variable dependen dalam penelitian ini adalah nilai perusahaan yang diukur dengan ratio Tobins‟Q. Metode penelitian yang digunakan dalam penelitian ini adalah metode hypotesis testing atau causal study. Metode ini menguji apakah perubahan variabel yang satu akan memengaruhi variabel yang lainnya atau sebaliknya. Data yang digunakan dalam penelitian ini diperoleh melalui laporan keuangan perusahaan barang konsumsi yang diakses dengan sarana internet dari periode 2012-2016.Sampel penelitian ini menggunakan dua puluh empat perusahaan barang konsumsi yang terdaftar di BEI tahun 2012-2016.Teknik pemilihan sampel menggunakan teknik purposive sampling. Dua puluh empat perusahaan barang konsumsi dipilih berdasarkan kriteria yang telah dibuat dalam teknikpurposive sampling. Data yang telah dikumpulkan kemudian akan dianalisis dengan menggunakan model regresi linier berganda. Sebelum dilakukan uji hipotesis, peneliti melakukan uji normalitas untuk memastikan apakah variabel pengganggu dalam penelitian ini berdistribusi normal dan data yang digunakan valid. Hasil dari penelitian ini adalah Intellectual capital perusahaan (VAICTM), Profitabilitas perusahaan (ROA) dan Leverage perusahaan (DER) secara simultan berpengaruh terhadap nilai perusahaan berdasarkan pada hasil pengujian hipotesis menggunakan Uji F ( simultan ). Hal ini berarti Intellectual Capital, Leverege dan Profitabilitas dapat dijadikan tolak ukur dalam menciptakan nilai perusahaan yang semakin baik.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Winarya, FelicianaNIM00000013040UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSormin, PartogianNIDN0303085901Partogian.sormin@uph.edu
Additional Information: SK 12-14 WIN p 2018; 31001000250309
Uncontrolled Keywords: Intellectual capital; Profitability; Leverage; Company value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 21 Feb 2022 04:36
Last Modified: 02 Nov 2023 08:18
URI: http://repository.uph.edu/id/eprint/46514

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