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PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM DAN KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2016-2019

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM DAN KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2016-2019
 
Creator Wahyuni, Diah
Malikah, Anik
Afifudin, Afifudin
 
Description This study was conducted to determine the effect of intellectual capital on stock returns through financial performance in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach and uses property and real estate companies on the IDX for the 2016-2019 period as a population. The sampling method used was purposive sampling, so that there were 26 companies that met the criteria as samples. Intellectual capital variables are measured using the Value Added Intellectual Coefficient (VAICTM) method, which consists of HCE, CEE, and SCE. And investor decisions are measured by Return On Assets (ROA). While the data was processed through Microsoft Excel and SPSS 2020 software. The results of this study indicate that intellectual capital has no effect on stock returns because HCE, CEE and SCE have a sig > 0.05. Then HCE, CEE, and SCE are only one that has an influence on Return On Assets (ROA). HCE and SCE have no effect because the sig value> 0.05, while CEE has an effect with a value < 0.05. This is because the company's structural capital has not had a high contribution to the company's financial performance. The use of the company's structural capital does not affect the company's financial performance, which is proxied by Return On Assets (ROA).Keywords: intellectual capital, stock returns, Return On Assets (ROA)
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-06-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/11326
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/11326/8811
 
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