ABSTRAK
Pengaruh Intellectual Capital Terhadap Kemampulabaan Dan Capital Gain Saham Pada Perusahaan Perbankan Terbuka Di Indonesia
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital terhadap kemampulabaan dan capital gain saham pada perusahaan perbankan terbuka di Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah modal intelektual yang diukur dengan VAICTM yang terdiri dari Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA). Variabel dependen yang digunakan adalah rasio kemampulabaan yang diukur dengan return on assets (ROA) dan return on equity (ROE), serta capital gain saham.
Populasi pada penelitian ini adalah 43 (empat puluh tiga) Bank terbuka di Indonesia. Berdasarkan metode purposive sampling, sampel yang digunakan adalah 25 (dua puluh lima) Bank Terbuka di Indonesia. Metode analisis yang digunakan adalah metode statistik deskriptif dan metode analisis statistik yang menggunakan regresi linier berganda.
Hasil penelitian menunjukan bahwa: 1) secara simultan variabel intellectual capital yang terdiri dari value added capital employed (VACA), value added human capital (VAHU) dan structural capital value added (STVA) berpengaruh positif dan signifikan terhadap rasio return on assets (ROA) sedangkan secara parsial hanya variabel value added capital employed (VACA) dan structural capital value added (STVA) yang berpengaruh positif dan signifikan terhadap return on assets (ROA), 2) secara simultan variabel intellectual capital yang terdiri dari value added capital employed (VACA), value added human capital (VAHU) dan structural capital value added (STVA) berpengaruh positif dan signifikan terhadap rasio return on equity (ROE) sedangkan secara parsial hanya variabel value added capital employed (VACA) dan structural capital value added (STVA) yang berpengaruh positif dan signifikan terhadap return on equity (ROE), 3) secara simultan variabel intellectual capital yang terdiri dari value added capital employed (VACA), value added human capital (VAHU) dan structural capital value added (STVA) berpengaruh positif dan signifikan terhadap rasio capital gain sedangkan secara parsial hanya variabel structural capital value added (STVA) yang berpengaruh positif signifikan terhadap capital Gain.
Kata Kunci: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Assets (ROA), Return on Equity (ROE), Capital Gain
ABSTRACT
The Effect Of Intellectual Capital Towards Financial Profitability And Capital Gain On Shares The Banking Companies Open In Indonesia
This study aims to identify and analyze the effect of intellectual capital on profitability and capital gain shares in the open banking company in Indonesia. Independent variables used in this study is the intellectual capital measured by VAICTM consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). The dependent variable used is the ratio of profitability as measured by return on assets (ROA) and return on equity (ROE), as well as the capital gain share.
The population in this study was 43 (forty-three) Bank opens in Indonesia. Based on purposive sampling method, the sample used is 25 (twenty five) Bank Open in Indonesia. The analytical method used is descriptive statistical methods and methods of statistical analysis using multiple linear regression.
The results showed that: 1) simultaneously intellectual capital consisting of value added capital employed (VACA), value added human capital (VAHU) and structural capital value added (STVA) positive and significant impact on the ratio of return on assets (ROA) and partially (t test) only variable value added capital employed (VACA) and structural capital value added (STVA) are positive and significant impact on the return on assets (ROA), 2) simultaneously variable intellectual capital consisting of value added capital employed (VACA), value added human capital (VAHU) and structural capital value added (STVA) positive and significant impact on the ratio of return on equity (ROE) and partially (t test) only variable value added capital employed (VACA) and structural capital value added (STVA) are positive and significant impact on the return on equity (ROE), 3) simultaneously variable intellectual capital consisting of value added capital employed (VACA), value added human capital (VAHU) and structural capital value added ( STVA) positive and significant effect on the ratio of capital gains and only partially structural variable capital value added (STVA) the significant positive effect on Capital gains Shares
Keywords: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Assets (ROA), Return on Equity (ROE), Capital Gains
