Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen Terdaftar BEI 2019-2021

Authors

DOI:

https://doi.org/10.31004/jptam.v6i2.4879

Keywords:

Nilai Perusahaan, Modal Intelektual

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital terhadap Nilai Perusahaan. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif, dengan pendekatan kuantitatif. Variabel Intellectual capital diukur dengan model Pulic, VAICTM (1998). Nilai Perusahaan diukur dengan Tobin's Q. Penelitian ini menggunakan analisis regresi data panel dengan model random effect. Untuk menguji hipotesis yang diajukan, penelitian ini menggunakan sampel sebanyak 15 perusahaan manufaktur sub sektor otomotif dan komponen dari tahun 2019 – 2021. Jenis data yang digunakan adalah data sekunder, yang berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa IC tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan penting ini menunjukkan bahwa perusahaan sub sektor otomotif dan komponen harus menerapkan manajemen strategis dalam mengelola IC untuk meningkatkan nilai perusahaan. Untuk kegunaan penelitian selanjutnya untuk menggunakan perusahaan sektor lainnya, mengganti variabel independen lain seperti Struktur Modal dan Leverage. Yang mungkin mempengaruhi Nilai Perusahaan.

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Published

29-07-2022

How to Cite

Putri, A. A. . (2022). Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen Terdaftar BEI 2019-2021. Jurnal Pendidikan Tambusai, 6(2), 15759–15764. https://doi.org/10.31004/jptam.v6i2.4879

Issue

Vol. 6 No. 2 (2022): Agustus 2022

Section

Articles of Research

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