PENGARUH MODAL INTELEKTUAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN

Fatmarianti, Safirta (2014) PENGARUH MODAL INTELEKTUAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Safirta Fatmarianti, 2014; The Influence of Intellectual Capital and Leverage on Financial Performance. Advisors: (I) Dra. Etty Gurendrawati, M.Si, Ak. ; (II) Ratna Anggraini ZR., SE, Ak., M.Si. This research aims to examine the Influence of Intellectual Capital and Leverage on Corporate Financial Performance through tests simultaneously and partially . With the creation of intellectual capital in the company is expected to enhance the company's financial performance . Leverage is also expected to affect the company in improving its performance . Intellectual capital is measured using a model of Value Added Intellectual Capital ( VAIC ) which has three components ( physical capital , human capital , and structural capital) . Leverage is measured using a proxy Debt to Equity Ratio (DER) and financial performance is measured by proxy Earning Per Share (EPS ) . Data were obtained from 78 manufacturing companies listed on the Indonesia Stock Exchange for three years ( 2010-2012 ) . Data were analyzed using multiple regression . Test results have shown that the classical assumption of normal data that regression analysis can be carried out properly . Result from the model shows that in 5% significance: 1) the intellectual capital significant and positive impact on financial performance with the explanation that the stakeholders could encourage managers to improve the financial performance of the company through intellectual capital, and 2) leverage significant negative effect on financial performance with the explanation that the use of increase the burden of debt is too high for the company.Independent variables proposed in this research ( intellectual capital and leverage ) can be explained by dependent variable that financial performance of 21.6 %.

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