{"title":"PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018)","authors":"A. Rahma","doi":"10.37301/jkaa.v16i2.48","DOIUrl":null,"url":null,"abstract":"This study aims to prove and analyze the effect of intellectual capital on the productivity of non-manufacturing companies on the Indonesia Stock Exchange for the period 2015 to 2018. The data used are secondary data. The data analysis method used is multiple regression and t-statistical testing based on the results of hypothesis testing, it is found that human capital efficiency and capital structural efficiency have an effect on the profitability of non-manufacturing companies on the Indonesia Stock Exchange, while structural human capital efficiency has no significant effect on the profitability of non-manufacturing companies. manufacturing on the Indonesia Stock Exchange. \n ","PeriodicalId":167760,"journal":{"name":"Jurnal Kajian Akuntansi dan Auditing","volume":"106 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Kajian Akuntansi dan Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37301/jkaa.v16i2.48","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to prove and analyze the effect of intellectual capital on the productivity of non-manufacturing companies on the Indonesia Stock Exchange for the period 2015 to 2018. The data used are secondary data. The data analysis method used is multiple regression and t-statistical testing based on the results of hypothesis testing, it is found that human capital efficiency and capital structural efficiency have an effect on the profitability of non-manufacturing companies on the Indonesia Stock Exchange, while structural human capital efficiency has no significant effect on the profitability of non-manufacturing companies. manufacturing on the Indonesia Stock Exchange.