PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS, DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Devina Kusuma Wardani
  • Bambang Widarno
  • Djoko Kristianto

DOI:

https://doi.org/10.33061/jasti.v15i3.3694

Keywords:

intellectual capital, profitability, productivity, company value.

Abstract

The purpose of this study was to analyze the significance of the influence of intellectual capital on profitability, productivity and firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange at the 2014-2017 period totaling 18 companies, the number of samples used in the study was 11 companies with the sampling technique using purposive sampling. The data analysis technique used is the classical assumption test, and simple linear regression analysis, t test, F test, and test coefficient of determination. The results of the study concluded that intellectual capital has a significant positive effect on profitability, intellectual capital has a significant positive effect on productivity, intellectual capital has a significant positive effect on firm value.

Downloads

Published

2020-05-19

Issue

Vol. 15 No. 3 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Copyright (c) 2020 Devina Kusuma Wardani, Bambang Widarno, Djoko Kristianto

Creative Commons License

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

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.