{"title":"知识资本对企业绩效的影响(2016 -2018年上市的非制造业实证研究)","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":"{\"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}","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}
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018)
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.