PENGARUH MODAL INTELEKTUAL, COST LEADERSHIP, DAN DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN HIGH IC INTENSIVE INDUSTRY NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

YENI AMELIA, . (2021) PENGARUH MODAL INTELEKTUAL, COST LEADERSHIP, DAN DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN HIGH IC INTENSIVE INDUSTRY NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB I.pdf Download (570kB)
	Text BAB II.pdf Restricted to Registered users only Download (991kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (634kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (429kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (540kB)
	Text LAMPIRAN-LAMPIRAN.pdf Restricted to Registered users only Download (2MB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal intelektual, cost leadership, dan diversifikasi terhadap kinerja perusahaan. Populasi yang digunakan adalah perusahaan yang termasuk klasifikasi High IC Intensive Industry menurut Global Industry Classification Index (GICS) dan terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018 – 2019. Sampel penelitian dipilih menggunakan teknik purposive sampling dan didapatkan total 170 observasi. Kinerja perusahaan diukur menggunakan price to book value (PBV). Kemudian, modal intelektual diukur menggunakan Modified Value Added Intellectual Coefficient (MVAIC) yang dikembangkan oleh Ulum (2014). Sementara itu, cost leadership diukur menggunakan asset utilization efficiency (AUE) dan diversifikasi diukur menggunakan indeks Herfindahl. Pengujian hipotesis penelitian ini dilakukan menggunakan analisis regresi linear berganda dengan bantuan program Eviews 11. Hasil penelitian menunjukkan bahwa hanya cost leadership yang berpengaruh terhadap kinerja perusahaan. Sedangkan modal intelektual dan diversifikasi tidak terbukti berpengaruh terhadap kinerja perusahaan. Hal ini mengindikasikan bahwa investor hanya memperhatikan cost leadership yang diterapkan perusahaan dan tidak menjadikan modal intelektual dan diversifikasi sebagai bahan pertimbangan dalam menilai suatu perusahaan di pasar. Kata Kunci: Kinerja Perusahaan, Modal Intelektual, Cost Leadership, Diversifikasi. This study aims to examine the effect of intellectual capital, cost leadership and diversification on company performance. The population used is companies classified as High IC Intensive Industry according to the Global Industry Classification Index (GICS) and listed on the Indonesia Stock Exchange (IDX) during the period 2018 - 2019. The research sample was selected using purposive sampling techniques and obtained a total of 170 observations. Company performance is measured using price to book value (PBV). Then, intellectual capital is measured using the Modified Value Added Intellectual Coefficient (MVAIC) developed by Ulum (2014). Meanwhile, cost leadership is measured using asset utilization efficiency (AUE) and diversification is measured using the Herfindahl index. The research hypothesis is tested using multiple linear regression analysis with the help of the Eviews 11 program. The results show that only the cost leadership has an effect on company performance. Meanwhile, intellectual capital and diversification are not proven to have an effect on company performance. This indicates that investors only pay attention to the cost leadership implemented by the company and do not take intellectual capital and diversification into consideration in assessing a company in the market. Keywords: Company performance, Intellectual Capital, Cost Leadership, Diversification.

Item Type:	Thesis (Sarjana)
Additional Information:	1. Dra. Sri Zulaihati, M.Si. ; 2. Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9489 not found.
Date Deposited:	27 Feb 2021 03:52
Last Modified:	27 Feb 2021 03:52
URI:	http://repository.unj.ac.id/id/eprint/13419

Actions (login required)

View Item