BAB V PENUTUP
B. Saran
Setelah melakukan penelitian,pembahasan dan merumuskan kesimpulan dari hasil penelitian,maka penulis memberikan beberapa saran yang berkaitan dengan penelitian yang telah dilakukan untuk dijadikan bahan pertimbangan yang berguna bagi pihak-pihak yang berkepentingan,antara lain sebagai berikut :
1. Bagi perusahaan lebih memperhatikan nilai tambah (value added) dari human capital,capital employed dan structural capital dalam pelaksanaan Intellectual Capital agar dapat mencapai profitabilitas yang di inginkan.
2. Bagi investor yang akan melakukan investasi dananya ke perusahaan gopublic sebaiknya lebih memperhatikan Intellectual Capital perusahaan sebagai pertimbangan dalam melakukan investasi.
3. Bagi peneliti selanjutnya disarankan untuk memperpanjang periode serta pengamatan penelitian dan mengukur Profitabilitas perusahaan dengan menggunakan indikator Profitabilitas lainnya
82
DAFTAR PUSTAKA
Amalia Lia & Rokhyadi Asep (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Subsektor Advertising Printing, dan edia.
Universitas Mercu Buana Yogyakarta. Vo. 5 No, 1.
Arifulsyah Hamdani & Nurulita Suci. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perkebunan. Vol. 13. No. 1.
Assauri, S. (2013). Startegic Management: Sustainable Competitive Advantage, 2nd edition. Jakarta: PT RajaGrafindo Persada
Azahra Nabila & Gustyna,T.T. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan. JRAK. Vol. 11, No.1
Brigham, E.F., & Houston, J.F. (2014) Dasar-Dasar Manajemen Keuangan (Essentional of Financial Management)( Kesebelas). Jakarta:
Salembampat.
Brigham, Eugne F. dan J. F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edsi 11. Jakarta: Salemba Empat
Brigham, Eugne F. dan J. F. Houston. 2011. Dasar-Dasar Manajemen Keuangan. Edsi 10. Jakarta: Salemba Empat
Dielman, T. E. (1961). Applied Regresion Analysis For Bisnis and Ekonomics.
PWS-KENT Publishing Company.
Fajrin, Putri Hidayatul., Nuer Laeli. 2016. Analisis Profitabilitas dan Likuiditas Terhadap Kinerja Keuangan PT. Indofood Sukses Makmur, Tbk. Journal Ilmu dan Riset Manajemen VOl.5. No.6. ISSN: 2461-0593.
Febriany Novita. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan. Universitas Katolik Musi Charitas. Jurnal Ilmu Akuntansi, Volume XVII, No 1, 24-32.
Gozali, A & Hatane, S.E. (2014). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan Khususnya di Industri Keuangan dan Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2008-20012. Business Accounting review, Vol. 2, No. 2, hlm. 208-217.
Gozali. (2016). Aplikasi Analisis Multipariete dengan program IBM SPSS.
Semarang: Badan Penerbit Universitas Diponegoro.
Gustina Ira. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Pada Seluruh Perusahaan Yang Terdaftar Di BEI. Jurnal Akuntansi Vol. 8, No. 1.
Habiba,B.N, & Riharjo,I.B. (2016). Pengaruh Inrellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Sekolah Tinggi Ilmu Ekonomi Surabaya. Jurnal Ilmu dan Riset Akuntansi, Volume 5, Nomor 7.
Hartono, Jogianto. 2016.Teori Portofolio dan Analisis Investasi, Edisi 10.
Yogyakarta: BPFE
Hery. (2018). Manajemen Startegi. Jakarta: PT Grasindo
Ihyaul Ulum, 2017. Intellectual Capital : Model Pengukuran, Framework Pengungkapan & Kinerja Organisasi. Edisi ke-3. Universitas Muhammadiyah Malang. 65144.
Irham Fahmi, 2018. Pengantar Manajemen Keuangan, Bandung: Alpabeta.
Jayati, S.E. 2016. Pengaruh iIntellectual Capital terhadap Kinerja keuangan Perusahaan Perdagangan Jasa Yanag Terdaftar di Bursa efek Indonesia.
Universitas Negeri Yogyakarta.
Kasmir. (2012) Analisis Laporan Keuangan. PT Raja Grafindo Persada: Jakarta.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grapindo Persada.
Kuspinta,T.D., & Husaini Achmad. (2018). Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan. Universitas Brawijaya Malang. JBS.
Vol. 56, No. 1
Martono, dan Harjito, D. Agus. 2005. Manajemen keuangan. Edisi,Cetakan Pertama, Yogyakarta: Penerbit Ekonisia Fakultas Ekonomi UI
MD, Ihyaul Ulum. 2009. Intellectual Capital Konsep dan kajian emfiris.
Yogyakarta: Graha Ilmu.
Pulic, A. 1998. Measuring The Porfermance of Intellectual Potential in Knowledge Economy. Available from: www.vaic-on.net.
Putri,S.D,. & Nuzula,N.F. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan. Universitas Brawijaya Malang. JAB, Vol.
66, No. 1.
Ramadhan, R. & Kurnia. (2017). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Infrastruktur, Utilitas, dan Transfaransi.
Jurnal Ilmu dan Riset Akuntansi 6(8).
Rini,D.A.O. (2020). Pengaruh Intellectual Capital, Corporate Governance dan Karakteristik Perusahaan Terhadap kinerja Keuangan Perusahaan Manufaktur di Indonesia. Universitas Bumigora Materam. Jurnal REKAN, Vol. 1 No. 1
Sahrul S. (2019). Pengaruh Intellectual Capital Dalam Mengukur Kinerja Keuangan Bank Syariah Mandiri Cabang Makassar. Universitas Muhammadiyah Makassar.
Santoso, S.I., et al (2017). Pengaruh Intellectual Capital Terhadap Pertumbuhan, Nilai Pasar, Produktivitas dan Profitabilita. Jurnal Akuntansi Peradaban, Vol 3, No 2
Santoso, Singgih. 2012. Statistic Parametik. Jakarta: PT Gramedia Pustaka Umum.
Schermerhon. 2005. Management, 8th edition. John Wiley & Sons, Inc, USA
Sendari,D.S. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Sektor Industri Barang Konsumsi. Universitas Negeri Surabaya. Volume.
6. No. 3
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif R&D. Bandung:
Alfabate
Sugiyono. (2018). Metode Penelitian kuantitatif. Bandung:Alpabeta.
Sugiyono.(2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Bandung:Alpabeta,
Sugiyono.(2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Bandung:Alpabeta,Danadjaja,james.
Sugiyono.(2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.
Bandung:Alpabeta,CV
Tandelilin, Eduardus. 2017. Portofolio dan Investasi Teori dan Aplikasi.
Yogyakarta: Kanisius
Ulum et al. 2009. Intellectual Capital dan Kajian Empiris. Yogyakarta: Graha Ilmu Ulum, . (2007). “Pengarh Intellectual Capital Terhadap Kinerja Keuangan
Perusahaan Perbankan di Indonesia.” Tesis Dipublikasikan, Fakultas Ekonomi Universitas Diponegoro Semarang.
Wernerfel. 1984. Rsource-Baset Viu of The Firm. Stratic Management Journal.
Wijaya, W.A., & Wikusuana, I., B. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Pada Subsektor Industri Hotel, Restoran dan Pariwisata. E-jurnal Manajemen Unud, Vol. 7, No. 2, hlm.
701-729, ISN: 2302-8912.
Wijayani, D.R. (2017). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Publik di Indonesia. Jurnal Riset Akuntansi dan Bisnis Airlangga, Vol. 2, No. 1.
Wulandari,N.A, Abrianto,T.H, dan Santoso Edi. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Barang Konsumsi Yang Terdaftar di BEI. Vol. 3 No. 2.
85
LAMPIRAN
1 INTP 2017 1859818 24556507 3533079 1837668 26416325 1695411
2018 1145937 23221589 2948304 1241944 24367526 1706360
2019 1835305 23080261 3568823 1883349 24915566 1685474
2020 1808337 22176248 3423702 1764880 23984585 1658822
2 SMBR 2017 134717866 3412859859 284637099 134717866 3547577725 149919233
2018 76074721 3473671056 195489164 73564912 3549745777 121924252 2019 30073855 3482293092 195537002 27593198 3512366947 167943804 2020 10981673 3407888607 168107012 1189571 3418870280 166917441 3 SMGR 2017 2043025914 30439052302 3645476329 1707594128 32482078216 1937882201
2018 3085704 32615315 6346714 3517373 35701019 2829341
2019 2371233 33891924 6525080 2268151 36263157 4256929
2020 2674343 35653335 7225531 2317236 38327678 4908295
4 WTON 2017 340458859391 7067976095043 565265320007 338417312541 7408434954434 226848007466 2018 486640174453 3136812010205 644855037458 490020360035 3623452184658 154834677423 2019 510711733403 3508445940007 655974192475 517571726078 4019157673410 138402466397 2020 123147079420 3390572999124 715164840772 120990297330 3513720078544 594174543442 5 ARNA 2017 122183909643 1029399792539 169514745899 118231212160 1151583702182 51283533739
2018 158207798602 1096596429104 241754219708 158891252212 1254804227706 82862967496 2019 217675239509 1176781762600 292931435160 200335000295 1394457002109 92596434865 2020 326241511507 1304938651723 416129511713 316587774083 1631180163230 99541737630 6 MARK 2017 47057392499 166843865684 94785114559 49249923653 213901258183 45535190906 2018 81905439662 237737869956 139889106818 82294005201 319643309618 57595101617
7 CAKK 2017 2132983690 107644621944 22550529416 1354311135 109777605634 21196218281 2018 13302390600 220882602378 82136820649 28218609881 234184992978 53918210768 2019 2065725935 221848853932 58606710173 966250426 223914579867 57640459747 2020 144403412 225527305293 51129444155 3678411317 225671708705 47451032838
8 AKPI 2017 13333970 1126612491 145178999 13924298 1139946461 131254701
2018 64226271 1233833753 234064242 107221262 1298060024 126842980 2019 54355268 1244955791 170647239 18469014 1299311059 152178225 2020 66005547 1313886759 226674431 69930968 1379892306 156743463 9 IMPC 2017 91303491940 1289020969663 205568352473 82724668230 1380324461603 122843684243
2018 105523929164 1372223331022 310702871646 121885045875 1477747260186 188817825771 2019 93145200039 1408287832788 296389419789 84438375353 1501433032827 211951044436 2020 115805324362 1465907828766 379525771366 107180917180 1581713153128 272344854186 10 TALF 2017 18329651953 766164831783 69708383342 18329651953 784494483736 51378731389
2018 51099917086 881167255509 102967731973 46274460023 932267172595 56693271950 2019 27456246966 1008291258921 316942323194 234244613412 1035747505887 82697709782 2020 13676730051 1020185316228 102488342885 13676730051 1033862046279 88811612834
11 PBID 2017 230873968 1319914425 390643318 223258189 1550788393 167385129
2018 297628915 1544137386 509188010 306090533 1841766301 203097477 2019 223626619 1668225498 463097010 218885581 1891852117 244211429 2020 373653845 1928809281 660470373 374237632 2302463126 286232741 12 TRST 2017 38199681742 1975569497486 131147916971 57254313472 2013769179228 73893603499
2018 63193899099 2237384616122 250298036711 181757118636 2300578515221 68540918075 2019 38911968283 2174460936275 121492304099 48883679847 2213372904558 72608624252
2018 42650954208 445406568767 94449285702 43242022935 488057522975 51207262767 2019 78421735355 533406306270 139941887432 75691865289 611828041625 64250022143 2020 65331041553 590123647820 125929335149 61641893670 655454689373 64287441479 14 KDSI 2017 68965208549 485539501109 345279723875 65755215005 554504709658 279524508870
2018 76761902211 555171029401 287806376271 69631528292 631932931612 218174847979 2019 64090903507 608205409017 292014272819 53034379616 672296312524 238979893203 2020 60178290460 663468205642 194362226236 55312205779 723646496102 139050020457 15 SPMA 2017 92280117234 1172195335156 272118348936 93048783846 1264475452390 179069565090 2018 82232722269 1254609679208 285340417045 82414344052 1336842401477 202926072993 2019 131005670940 1377538593804 353670432698 122928914596 1508544264744 230741518102 2020 162524650713 1531392057559 382738379661 153853463755 1693916708272 228884915906 16 SWAT 2017 819411325 251692750143 19007169616 752154539 252512161468 18255015077
2018 2458835751 351410608627 24124300021 2590803606 353869444378 21533496415 2019 3102078183 354572472079 24649147855 3161863452 357674550262 21487284403 2020 2145671792 356532220931 18584279022 1959748852 358677892723 16624530170 17 DPNS 2017 596825256 267835387367 31298710980 594343423 268432212623 30704367557 2018 9380137352 277708599001 35870690614 1486464138 287088736353 34384226476 2019 3937685121 282101635876 33743127425 2293198946 286039320997 31449928479 2020 2400715154 284823663685 27745404499 974076358 287224378839 26771328141 18 EKAD 2017 76195665729 662817725465 64758010943 5797652011 739013391194 58960358932 2018 74045187763 724582501247 144494134717 74342725782 798627689010 70151408935 2019 77402572552 852543550822 222438019674 149902584428 929946123374 72535435246 2020 95929070814 952362557662 169534175628 98529684739 1048291628476 71004490889
2019 13811736623 340121790973 47148172867 20169371175 353933527596 26978801692 2020 30071380873 368874979999 65721412797 32675613658 398946360872 33045799139
20 SRSN 2017 13452266 415505899 55188940 13452266 428958165 41736674
2018 38735092 477788016 109046436 62282117 516523108 46764319
2019 42829128 514600563 93238613 42832547 557429691 50406066
2020 44152245 587887398 131809789 86743012 632039643 45066777
21 AGII 2017 97598 3358010 1890271 594670 3455608 1295601
2018 114374 3147792 353370 118462 3262166 234908
2019 103431 3299564 418645 167239 3402995 251406
2020 99862 3382141 341724 97501 3482003 244223
22 MOLI 2017 87622639 1068297895 184382759 90129389 1155920534 94253370
2018 942439997 1162965839 212009877 101959094 2105405836 110050783 2019 60910956 1180788832 179927510 56460626 1241699788 123466884 2020 79288256 1389988509 350526812 222865044 1469276765 127661768
23 ALKA 2017 15406256 78490877 39525879 12837812 93897133 26688067
2018 22943498 100731483 47127886 21603100 123674981 25524786
2019 7354721 104792363 15093756 7619315 112147084 7474441
2020 6684414 105203706 12410603 1088653 111888120 11321950
24 INAI 2017 38651704520 227404670750 237318043384 36812068077 266056375270 200505975307 2018 40463141352 303883931247 264696010309 45487260497 344347072599 219208749812 2019 33558115185 319268405613 263433074102 34392474366 352826520798 229040599736 2020 3991581552 321404082596 221390316515 28018475040 325395664148 193371841475
25 ISSP 2017 8634 2840941 384691 206492 2849575 178199
2020 175835 3335340 400621 237344 3511175 163277
26 CPIN 2017 2496787 15702825 3787383 2466716 18199612 1320667
2018 4551485 19391174 6070311 4599333 23942659 1470978
2019 3632174 21071600 5189041 3625442 24703774 1563599
2020 3845833 23349683 5571764 3813732 27195516 1758032
27 JPFA 2017 1107810 9795628 4479604 1035793 10903438 3443811
2018 2088188 10765677 7290681 2288856 12853865 5001825
2019 1793914 11896814 5824268 1752606 13690728 4071662
2020 1221904 11411970 5242702 1042361 12633874 4200341
28 ADES 2017 38242 423011 146890 38623 461253 108267
2018 52958 481914 152738 58903 534872 93835
2019 83885 567937 170132 86023 651822 84109
2020 135789 700508 209947 135765 836297 74182
29 BUDI 2017 45691 1194700 219852 40965 1240391 178887
2018 50467 1226484 213976 49780 1276951 164196
2019 64021 1285318 257573 81329 1349339 176244
2020 67093 1332156 245263 63832 1399249 181431
30 CAMP 2017 43421734614 837911581216 130569307900 41408953772 881333315830 89160354128 2018 61947295689 885422598655 157905043454 65166017439 947369894344 92739026015 2019 76758829457 935392483850 176920343881 74981135207 1012151313307 101939208674 2020 44045828312 961711929701 149030379789 44722940072 1005757758013 104307439717 31 CEKA? 2017 107420886839 903044187067 280679156299 104374073339 1010465073906 176305082960 2018 92649656775 976647575842 288669593127 100378388775 1069297232617 188291204352
32 CLEO 2017 50173730829 297969528163 173873329948 50391169819 348143258992 123482160129 2018 63261752474 635478469892 217828894730 63508941729 698740222366 154319953001 2019 130756461708 766299436026 319391871361 128863892653 897055897734 190527978708 2020 132772234495 894746110680 314666975498 131148898505 1027518345175 183518076993
33 DLTA 2017 279772635 1144645393 381822248 276390014 1424418028 105432234
2018 338129985 1284163814 499753234 347689774 1622293799 152063460 2019 317815177 1213563332 456810291 312114544 1531378509 144695747 2020 123465762 1019898963 231716619 118592661 1143364725 113123958 34 GOOD 2017 375966810639 1259180214953 1340786896295 345653570889 1635147025592 995133325406
2018 425481597110 2489408476680 1511161497759 425481597110 2914890073790 1085679900649 2019 435766539480 2765520764915 1495928348098 408492036257 3201287304395 1087436311841 2020 245103761907 2894436789153 1215036226723 188915062473 3139540551060 1026121164250 35 HOKI 2017 47964112940 475980511759 92161853729 47056065297 523944624699 45105788432
2018 90195136265 563167578239 134130597646 92570914640 653362714504 41559683006 2019 103723133972 641567444819 150037241897 103273133280 745290578791 46764108617 2020 38038419405 662560916609 120862854798 37437828212 700599336014 83425026586
36 ICBP 2017 3543173 20324330 6388248 3531220 23867503 2857028
2018 4658781 22707150 7029549 5206867 27365931 1822682
2019 5360029 26671104 7638037 5736489 32031133 1901548
2020 7418574 50318053 9565571 7421643 57736627 2143928
37 INDF 2017 5145063 46756724 12366530 4991269 51901787 7375261
2018 4961851 49916800 11406949 6350788 54878651 5056161
2019 5902729 54202488 11928924 6588662 60105217 5340262
2018 1224807 1167536 1520480 1228041 2392343 292439
2019 1206059 1146007 1517427 1207074 2352066 310353
2020 285617 1433406 566412 288642 1719023 277770
39 ROTI 2017 135364921139 2820105715429 735470250729 124647558054 2955470636568 610822692675 2018 127171436363 2916901120111 849935655531 136301090897 3044072556474 713634564634 2019 236518557420 3092597379097 1024070619776 221853474024 3329115936517 802217145752 2020 168610282478 3227671047731 1079290937383 145493328513 3396281330209 933797608870 40 SKBM 2017 25880464791 1023237460399 140851387014 24053484551 1049117925190 116797902463 2018 15954632472 1040576552571 133064827292 17482116543 1056531185043 115582710749 2019 957169058 1035820381000 150591603001 723649337 1036777550058 149867953664 2020 5415741808 961981659335 189047557676 6273578476 967397401143 182773979200 41 SKLT 2017 22970715348 307569774228 157509507221 14526810606 330540489576 142982696615 2018 31954131252 339236007000 199067457627 36017897822 371190138252 163049559805 2019 44943627900 380381947966 230067692729 46740939016 425325575866 183326753713 2020 42520246722 406954570727 224352281642 35897619511 449474817449 188454662131 42 STTP 2017 216024079834 1384772068360 289525424226 215838898689 1600796148194 73686525537
2018 255088886019 1646387946952 345019371126 258245878856 1901476832971 86773492270 2019 482590522840 2148007007980 583179259776 486438560251 2630597530820 96740699525 2020 628628879549 2673298199144 730501336547 625246591164 3301927078693 105254745383
43 TBLA 2017 954357 3999946 1283455 900718 4954303 382737
2018 764380 4783616 1181036 767355 5547996 413681
2019 661034 5362924 1231842 721522 6023958 510320
2020 680730 5888856 1291124 700746 6569586 590378
2019 1035865 5655139 1317489 1030191 6691004 287298
2020 1109666 4781737 1453783 1136327 5891403 317456
45 GGRM 2017 7755347 42187664 10837692 7703622 49943011 3134070
2018 7793068 45133285 11443523 7968008 52926353 3475515
2019 10880704 50930758 14454842 10800102 61811462 3654740
2020 7647729 58522468 11404076 7591709 66170197 3812367
46 HMSP 2017 12670534 34112985 22791729 12483134 46783519 10308595
2018 13538418 35358253 24870565 13629251 48896671 11241314
2019 13721513 35679730 25851359 13932030 49401243 11919329
2020 8581378 30241426 15457144 8478305 38822804 6978839
47 WIIM 2017 40589790851 978091361111 256451307302 19591392031 1018681151962 236859915271 2018 51142850919 1005236802665 242666406117 27145441554 1056379653584 215520964563 2019 27328091481 1033170577477 259053325133 33195826162 1060498668958 225857498971 2020 172506562986 1185851841509 394737539557 160077904492 1358358404495 234659635065
48 DVLA 2017 162249293 1116300069 425922228 148312987 1278549362 277609241
2018 200651968 1200261863 509636587 203324139 1400913831 306312448 2019 221783249 1306078988 543433516 219199794 1527862237 324233722 2020 162072984 1326287143 491793920 137903496 1488360127 353890424 49 KAEF? 2017 331707917461 2572520755127 1591069634514 323866692681 2904228672588 1267202941833
2018 535085322 4146258067 2729546945 931548378 4681343389 1797998567 2019 15890439 7412926828 6920840084 4780373522 7428817267 2140466562 2020 20425756 7105672046 2600263596 65354455 7126097802 2534909141 50 KLBF 2017 2453251410604 13894031782689 4500477471492 2442945312378 16347283193293 2057532159114
2020 2799622515814 18276082144080 5149515283430 2865987119268 21075704659894 2283528164162
51 MERK 2017 144677294 615437441 352568101 155964972 760114735 196603129
2018 37377736 518280401 1263127054 1168442960 555658137 94684094
2019 78256797 594011658 180133197 75731257 672268455 104401940
2020 71902263 612683025 185997672 76911367 684585288 109086305
52 PYFA 2017 7127402168 108856000711 61129218786 4898942284 115983402879 56230276502 2018 8447447988 118927560800 68946856084 10071560089 127375008788 58875295995 2019 9342718039 124725993563 71321782469 7938752763 134068711602 63383029706 2020 22104364267 157631750155 95809955985 32905756592 179736114422 62904199393
53 SCPI 2017 122515010 357150110 140981728 121528611 479665120 19453117
2018 127091642 502405327 153920018 135437872 629496969 18482146 2019 112652526 617000279 155741400 114594952 729652805 41146448 2020 218362874 832209156 255305483 215208877 1050572030 40096606
54 SIDO 2017 533799 2895865 816259 522719 3429664 293540
2018 663849 2902614 1016226 660668 3566463 355558
2019 807689 3064707 1129100 802121 3872396 326979
2020 934016 3221740 1289497 929757 4155756 359740
55 PEHA 2017 125266061 701390352 202912745 122406753 826656413 80505992
2018 133292514 789798337 350160646 155846275 923090851 194314371 2019 102310124 821609349 355815821 124527864 923919473 231287957
2020 48665149 740909054 272097408 51418241 789574203 220679167
56 TSPC 2017 557339581996 5082008409145 1516391670041 461697432471 5639347991141 1054694237570 2018 540378145887 5432848070494 1689092289025 553039101876 5973226216381 1136053187149
57 KINO 2017 109696001798 2055170880109 461434875359 121129837575 2164866881907 340305037784 2018 150116045042 2186900126396 542827524208 179025676787 2337016171438 363801847421 2019 515603339649 2702862179552 1005821934714 534040428097 3218465519201 471781506617 2020 113665219638 2577235546221 633840938381 110904948290 2690900765859 522935990091
58 UNVR 2017 7004562 5173388 7400115 7107230 12177950 292885
2018 9081187 7383667 9654945 9357937 16464854 297008
2019 7392837 5281862 7396667 7090157 12674699 306510
2020 7163536 4937368 7395278 7056606 12100904 338672
59 INDS 2017 113639539910 2144818918530 277132029016 112017526399 2258458458440 165114502617 2018 110686883366 2194231835853 308060290955 115037888323 2304918719219 193022402632 2019 101465560351 2527287128060 637647393623 443680263207 2628752688411 193967130416 2020 58751009229 2563740312761 221024165513 57078155701 2622491321990 163946009812 60 LPIN 2017 191977703453 231461832583 212717190957 191258769953 423439536036 21458421004
2018 32755830588 273570407671 57266379070 32755830588 306326238259 24510548482 2019 29918519921 303298783362 52753840020 29918519920 333217303283 22835320100 2020 6732478855 309963828867 26056049019 6665045505 316696307722 19391003514
61 SMSM 2017 555388 1828184 1156544 563302 2383572 593242
2018 633550 2150277 1348737 651298 2783827 697439
2019 638676 2442303 1355190 618116 3080979 737074
2020 539116 2648510 1210352 555408 3187626 654944
62 STAR 2017 256336228 490282287552 8838977340 256336228 490538623780 8582641112 2018 173591040 491354577004 13085629610 1072289452 491528168044 12013340158 2019 1951111404 490018704992 11154831496 1951111404 491969816396 9203720092
2018 94495682 708090929 235154729 94495682 802586611 140659047
2019 96163296 756131725 253300738 96163296 852295021 157137442
2020 11924112 735051172 145990319 15865136 746975284 130125183
64 KBLM 2017 43994949645 791428577199 466034846557 432958350561 835423526844 33076495996 2018 40675096628 821471284053 79743129945 40675096628 862146380681 39068033317 2019 38648269147 848427028426 82035706565 38648269147 887075297573 43387437418 2020 6563771460 841612855945 48382858210 4385827519 848176627405 43997030691 65 SCCO 2017 269730298809 2728244589706 1401295186865 1292181565693 2997974888515 109113621172
2018 253995332656 2910749138067 375471458463 253621529047 3164744470723 121849929416 2019 303593922331 3141020945591 423167005289 302645997524 3444614867922 120521007765 2020 238152486485 3273954601054 358174823315 234324340285 3512107087539 123850483030 66 VOKS 2017 166204959339 814122306393 287637404585 161701164885 980327265732 125936239700 2018 105468744587 922629622776 240028547664 108507316383 1028098367363 131521231281 2019 208249125401 1109618181937 365969390192 207766572136 1317867307338 158202818056 2020 2783763185 1112121042260 136986959309 2502860323 1114904805445 134484098986 67 HRTA 2017 110301225571 996515466805 141093919533 112434479324 1106816692376 28659440209
2018 123393863438 1092723219024 160403225330 123814326619 1216117082462 36588898711 2019 149990636633 1211246898396 197234273230 150248318764 1361237535029 46985954466 2020 170679197734 1356947214766 223468704021 170222192878 1527626412500 53246511143 68 KMTR 2017 423185843320 1584274862682 629871808992 410369077688 2007460706002 219502731304
2018 1585148671 1475822944202 169986024609 6265429680 1477408092873 163720594929 2019 14671516876 1823129158500 187349763340 21435552074 1837800675376 165914211266 2020 197498349769 2071029142148 419933752894 247899983648 2268527491917 172033769246
2019 2051404206764 9911940195318 2873057030429 2039404206764 11963344402082 833652823665 2020 2098168514645 11271468049958 2900466303544 2044604013957 13369636564603 855862289587
1. Descriptive Statistics
Descriptive Statistics
N
Minimu m
Maximu
m Mean
Std.
Deviation
VACA 276 .0173 2.2732 .271169 .2017669
VAHU 276 1.0048 32.5074 2.66842
5
3.3382682
STVA 276 .0048 .9692 .448735 .2384392
ROE 276 .0004 1.4509 .148662 .2068932
Valid N (listwise)
276
Sumber : Data diolah dengan SPSS 24, 2021
2. Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 276
Normal Parametersa,b Mean .0000000
Std. Deviation .13711413 Most Extreme Differences Absolute .237
Positive .237
Negative -.206
Test Statistic .237
Asymp. Sig. (2-tailed) .000c
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
Sumber : Data diolah dengan SPSS 24, 2021
3. Uji Multikolinearitas
a. Dependent Variable: ROE
Sumber : Data diolah dengan SPSS 24, 2021
4. Uji Autokorelasi
Model Summaryb
a. Predictors: (Constant), STVA, VACA, VAHU b. Dependent Variable: ROE
5. Uji Heteroskedastisitas
Coefficientsa
a. Dependent Variable: abs_res
Sumber : Data diolah dengan SPSS 24, 2021
6. Uji Regresi Linear Berganda
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.042 .021 -1.991 .047
VACA .160 .044 .156 3.657 .000
VAHU .038 .003 .608 11.586 .000
STVA .104 .043 .119 2.384 .018
a. Dependent Variable: ROE
Sumber : Data diolah dengan SPSS 24, 2021
7. Uji Koefisien Determinan
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .876a .768 .765 .0358222 1.531
a. Predictors: (Constant), STVA, VACA, VAHU b. Dependent Variable: ROE
8. Uji t
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.042 .021 -1.991 .047
VACA .160 .044 .156 3.657 .000
VAHU .038 .003 .608 11.586 .000
STVA .104 .043 .119 2.384 .018
a. Dependent Variable: ROE
Sumber : Data diolah dengan SPSS 24, 2021
Syelfi, lahir pada tanggal 02 Mei 1998 dari pasangan suani istri Bapak Muh. Zainal dan Ibu Darmiati. Peneliti adalah anak kedua dari 4 bersaudara. Peneliti sekarang tinggal di Jl.
Sultan Alauddin 2, Kelurahan Mangasa, Kecamatan Tamalate, Kota Makassar, Sulawesi Selatan.
Pendidikan yang ditempuh oleh peneliti yaitu SD Negeri 93 Parandean lulus tahun 2011, MTS Muhammadiyah Tongko lulus tahun 2014, SMK Negeri 1 Enrekang lulus tahun 2017. Dan mulai tahun 2017 melanjutkan pendidikan Program S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar sampai dengan penulisan skripsi ini peneliti masi terdaftar sebagai mahasiswa Universitas Muhammadiyah Makassar.