PENGARUH CAPITAL STRUCTURE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

• Main Author: Azis, Muhammad Abdul (Author)
• Format: Book
• Published: 2015-10-28.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/19232/3/S_PEA_1103902_Title.pdf; http://repository.upi.edu/19232/1/S_PEA_1103902_Abstract.pdf; http://repository.upi.edu/19232/2/S_PEA_1103902_Table_of_content.pdf; http://repository.upi.edu/19232/4/S_PEA_1103902_Chapter1.pdf; http://repository.upi.edu/19232/4/S_PEA_1103902_Chapter2.pdf; http://repository.upi.edu/19232/5/S_PEA_1103902_Chapter3.pdf; http://repository.upi.edu/19232/3/S_PEA_1103902_Chapter4.pdf; http://repository.upi.edu/19232/1/S_PEA_1103902_Chapter5.pdf; http://repository.upi.edu/19232/4/S_PEA_1103902_Bibliography.pdf; http://repository.upi.edu/19232/3/S_PEA_1103902_Appendix.pdf
• Keywords: HG Finance; HJ Public Finance

Penelitianinibertujuanuntukmenganalisispengaruhcapital structuredanintellectual capitalterhadapkinerjakeuangan. Penelitian ini terdiri dari tigavariabel yaitu capital structure(X1), intellectual capital (X2) dan kinerjakeuangan(Y). Tujuan dari penelitian ini adalah untuk menganalisispengaruhcapital structuredanintellectual capitalterhadapkinerjakeuangan. Variabeldependendalampenelitianiniadalahkinerjakeuangan yang diproksikandenganeconomic value added. Sedangkanvariabelindependendalampenelitianiniadalahcapital structure yang di proyeksikandenganbook value,danintellectual capital yang diproyeksikanmenggunakan VAIC (Value Added Intellectual Capital). Sampeldalampenelitianiniterdiridari 52 PD. Bank Perkreditan Rakyat di Jawa Barat. Penelitianinimenggunakananalisisregresibergandauntukmengujihipotesi. Berdasarkan hasil penelitian, didapatkan informasi bahwa terdapatpengaruh yang signifikansecaraparsialdansimultan, capital structuredan intellectual capitalterhadapkinerjakeuangan. Hasilpengujianregresimenghasilkannilaiadjusted R2 = 0,938 danbesarnyasumbanganpengaruhvariabel X terhadap Y adalah 93.8 persen. Sedangkansisanyasebesar 6.2 persendipengaruhiolehvariabel lain yang tidakditelitidalampenelitianini. Kata kunci: Capital Structure, Intellectual Capital, VAIC, KinerjaKeuangan, Economic Value Added This research aims to analyze the influence of capital structure and intellectual capital on the financial performance .This research consist of three variables, there are capital structure (X1), intellectual capital (X2) and financial performance (Y). The dependent variable in this research is financial performance proxied by economic value added. While the independent variable in this research is a capital structure thatproxied by book value, and intellectual capital thatproxied by the VAIC (Value Added Intellectual Capital). The sample in this research consisted of 52 PD. Bank Perkreditan Rakyat in West Java. This research uses multiple regression analysis to examine the hypothesis. Based on the results of research, obtained information that there is significant effect partially and simultaneously, capital structure and intellectual capital to financial performance. Results of regression testing resulted the value of adjusted R2 = 0.938 and the contribution of the influence of variable X to Y is 93.8 percent. While the remaining 6.2 percent is influenced by other variables not examined in this research. Keywords: Capital Structure, Intellectual Capital, VAIC, Financial Performance, Economic Value Added