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Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan

Journal of Research and Technology

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Field Value
 
ISSN 2477-6165
2460-5972
 
Authentication Code dc
 
Title Statement Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan
 
Personal Name Kafidin Muzakki
Universitas Nahdlatul Ulama Sidoarjo
 
Summary, etc. The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
 
Publication, Distribution, Etc. 2477 - 6165
 
Electronic Location and Access application/pdf
https://journal.unusida.ac.id/index.php/jrt/article/view/369
 
Data Source Entry Journal of Research and Technology; Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
 
Language Note eng
 
Terms Governing Use and Reproduction Note Copyright (c) 2021 Journal of Research and Technology