Dampak Intellectual Capital dan Leverage terhadap Profitabilitas pada PT Akasha Wira International Tbk Periode 2016-2020
DOI:
https://doi.org/10.58174/jmp.v2i1.45Keywords:
Intellectual Capital; Leverage; Profitabilitas.Abstract
Penelitian ini bertujuan untuk mengetahui dampak dari Intellectual Capital dan Leverage terhadap Profitabilitas pada PT Akasha Wira International Tbk periode 2016-2020. Jenis penelitian ini bersifat deskriptif kuantitatif. Populasi yang digunakan berupa laporan keuangan PT Akasha Wira International Tbk periode 2016-2020. Analisis data yang digunakan meliputi Intellectual Capital, Leverage dan Profitabilitas, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Hasl uji t (parsial) diperoleh dampak Intellectual Capital berpengaruh terhadap Profitabilitas, dampak Laverage berpengaruh terhadap Profitabilitas. Hasil uji F (simultan), Intellectual Capital dan Leverage berpengaruh terhadap Profitabilitas.
References
Alarussi, A.S. dan Alhaderi, S.M. (2018). “Factors affecting profitability in Malaysia.” Journal of Economic Studies, Vol. 45 Issue: 3, pp.442-458, https://doi.org/10.1108/JES-05-2017-0124.
Annisa, R. dan Chabachib, M. (2017). “Analisis pengaruh current ratio (CR), debt to equity ratio (DER), return on assets (ROA) terhadap price to book value (PBV), dengan dividend payout ratio sebagai variabel intervening.” Diponegoro Journal of Management, Vol. 6, No. 1, 2017, Hal. 1-15 ISSN (Online): 2337-3792.
Appley, L.A. (2015). "Pengantar Manajemen." Jakarta: Salemba Empat.
Arikunto, S. (2010). “Prosedur Penelitian Suatu Pendekatan Praktek”. Jakarta: Penerbit Rineka Cipta.
Atmaja, L.S. (2017). “Belajar dari Lo Kheng Hong”. Kontan, 7 Februari 2017. https://kolom.kontan.co.id/news/767/belajar-dari-lo-kheng-hong.
Badan Pusat Statistik. (2021). “Pertumbuhan Ekonomi Indonesia Triwulan IV-2020.” Berita Resmi Statistik, No. 13/02/Th. XXIV, 5 Februari 2021.
Basuki dan Kusumawardhani, T. (2012). “Intellectual Capital, Financial Profit-ability, and Productivity: An Exploratory Study of the Indonesian Pharmaceutical Industry”. Asian Journal of Business and Accounting 5(2), 41-68 ISSN 1985–4064.
Brigham, F.E. dan Houston, J.F. (2016). “Fundamental Of Financial Mana-gement, Fifteenth Edition”. Boston: Cengage Learning Inc.
Bursa Efek Indonesia. (2020). “Laporan Keuangan dan Tahunan.” Jakarta: Bursa Efek Indonesia. https://www.idx.co.id/ perusahaan-tercatat/laporan- keuangan-dan-tahunan/170
Chen, M.-C., Cheng, S.-J. dan Hwang, Y. (2005). “An empirical investigation of the relationship between intellectual Capital and firms’ market value and financial performance”. Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-176.
Daryaee, A., Pakdel, A., Easapour, K. dan Khalaflu, M.K. (2011). “Intellectual capital, corporate value and corporate governance (Evidence from Tehran Stock Exchange (TSE))”. Australian Journal of Basic and Applied Sciences. December 2011. 5(12): 821-826, 2011. ISSN 1991-8178.
Fahmi, I. (2013). “Analisis Laporan Keuangan.” Bandung: Penerbit Alfabeta.
----------. (2014). “Manajemen Keuangan Perusahaan dan Pasar Modal.” Jakarta: Penerbit Mitra Wacana Media.
Feimianti, E. dan Anantadjaya, S.P.D. 2014. “Value creation of intellectual capital: financial performance analyses in indonesian publicly-listed consumer goods industry”. Review of Integrated Business and Economics Research, Vol. 3 No. 1, pp. 99-113, ISSN 2304-1013, SSRN: https:// ssrn. com/abstract=2406821.
Follett, M.P. 2015. "Manajemen". Jakarta: Indeks.
Fuertes-Callén, Y., dan Cuellar-Fernández, B. (2019). “Inter-relationship between firm growth and profitability in a context of economic crisis.” Journal of Business Economics and Management, 20(1), 86–106. https://doi.org/10.3846/jbem. 2019.6928.
Ghozali, I. (2013). “Aplikasi Analisis Multivariate dengan Program IBM SPSS.” Edisi Ke-7. Semarang: Badan Penerbit Universitas Diponegoro.
Supranto, J. (2006). “Statistik Teori dan Aplikasi.” Jilid 1, Edisi Keenam. Jakarta: Penerbit Erlangga.
Tandelilin, E. (2010). “Portofolio dan Investasi.” Jakarta: Kanisius.
Tan, H.P., Plowman, D. dan Hancock, P. 2007. “Intellectual capital and financial returns of companies”. Journal of Intellectual Capital, Vol. 8 No. 1, pp. 76-95.
Terry, G.R. (2016). "Dasar-Dasar Manajemen Alih Bahasa: G.A. Ticoalu. Jakarta: Bina Aksara.
Ulum, I. (2009). “Intellectual Capital: Konsep dan Kajian Empiris.” Yogyakarta: Penerbit Graha Ilmu.
Ulum, I., Kharismawati, N. dan Syam, D. (2017). “Modified value-added intellectual coefficient (MVAIC)and traditional financial performance of Indonesian biggest companies”. International Journal of Learning and Intellectual Capital. Vol. 14, No. 3, 2017, DOI: 10.1504/IJLIC.2017.086390.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Tukiran Tukiran, Seno Aji Firstianto, Muchtadin, Sani Irawan

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This work is licensed under a