Pengaruh Intellectual Capital dan E-Commerce Terhadap Kinerja Keuangan: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

• Main Author: Alfira Dwiliana, - (Author)
• Format: Book
• Published: 2023-08-30.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/105359/1/S_PEA_1701681_Title.pdf; http://repository.upi.edu/105359/2/S_PEA_1701681_Chapter1.pdf; http://repository.upi.edu/105359/3/S_PEA_1701681_Chapter2.pdf; http://repository.upi.edu/105359/4/S_PEA_1701681_Chapter3.pdf; http://repository.upi.edu/105359/5/S_PEA_1701681_Chapter4.pdf; http://repository.upi.edu/105359/6/S_PEA_1701681_Chapter5.pdf; http://repository.upi.edu/105359/7/S_PEA_1701681_Appendix.pdf
• Keywords: HF Commerce; HF5601 Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan e-commerce terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan selama periode 2020-2022 dari situs web Bursa Efek Indonesia. Sampel sebanyak 12 perusahaan dipilih dengan teknik purposive sampling dengan periode pengamatan tiga tahun, sehingga didapat total 36 sampel. Hasil menunjukkan bahwa intellectual capital dan e-commerce berpengaruh terhadap kinerja keuangan. This research is aimed to analyze the influence of intellectual capital and e-commerce on financial performance of the manufacturing companies that are listed in Indonesia Stock Exchange (IDX) in 2020-2022. This research used quantitative approach with multiple linear regression analysis. The data used in this research is secondary data which was obtained from financial statement during 2020-2022, collected from the official website of Indonesia Stock Exchange (IDX). Sample of 12 companies were selected through purposive sampling which added up to a total of 36 samples through three years of observation. The results show that intellectual capital and e-commerce have an effect on financial performance.