Satria, Abimanyu Puja (2019) Pengaruh Modal Intelektual Terhadap Profitabilitas Perusahaan (Sub Sektor Pulp dan Kertas yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Skripsi Abimanyu - 1712321060.pdf Download (1MB) |
Abstract
This study aims to determine the effect of intellectual capital consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) on the profitability of Pulp and Paper Companies listed on the Indonesia Stock Exchange. The population of this research is pulp and paper companies that are consistently listed on the Indonesia Stock Exchange during the period 2015-2017, which amount to 9 companies. Based on the predetermined criteria obtained a sample of 4 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id. The results showed that: (1) there was a positive and significant influence between Value Added Capital Employed (VACA) on company profitability as measured by Return on Assets (ROA). (2) there is a positive and significant influence between Value Added Human Capital (VAHU) on company profitability as measured by Return on Assets (ROA). (3) there is no significant effect between Structural Capital Value Added (STVA) on company profitability as measured by Return on Assets (ROA).
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) dan Profitabilitas Perusahaan |
| Subjects: | Accounting Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 21 Jul 2020 04:25 |
| Last Modified: | 21 Jul 2020 04:25 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/546 |
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