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Welly, Yerisma
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : International Journal of Trends in Accounting Research

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The Effect of Capital Employed, Human Capital and Structural Capital on Financial Performance on the Consumer Goods Sector Period 2015-2019 Yerisma Welly; Arfan Ikhsan; Chandra Situmeang
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) on the financial performance of Return On Equity (ROE) of companies in the consumer goods industry sector. The population in this study is the financial statements of companies in the consumer goods industry listed on the IDX during the 2015-2019 period. This study used purposive sampling with 31 companies and 155 observations. The method of data analysis in this study is panel data regression with a panel that is more appropriate to use is the Fixed Effect Model (FEM) method using the Eviews 9 program as a data processing program. The results showed that CEE and SCE had a positive and significant effect on financial performance. If the higher the CEE and SCE, the higher the ROE of the company, so this can create stakeholder trust in the company. Meanwhile, employee costs are costs that have relatively no effect on income, while ROE is indicated by income, thus proving that HCE has a positive effect, but does not have a significant effect on financial performance.
Co-Authors Acai Sudirman Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arfan Ikhsan ARFAN IKHSAN Armansyah Armansyah Arthur Simanjuntak, Arthur Chartady, Rachmad Christine Loist Debi Eka Putri Dewi Delima Hutagalung Duma Megaria Elisabeth Efendi, Efendi Elly Susanti Erbin Chandra Ernest Grace Esa Setiana Farah Soufika Thahirah Fry Melda Saragih Galih Supraja Khairul Azwar Khairunnisa Harahap Loist Abdi Putra Marto Silalahi Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nelly Ervina Novi Darmayanti Novi Darmayanti Noviani Noviani Pasca Dwi Putra Qurrotal Qolbiyah Septony B. Siahaan Sevira Lupita Anjani Sianipar, Martin Yehezkiel Sisca Sisca Situmeang, Chandra Supitriyani Supitriyani Syahrijal Hidayat Tengku Citra Nisa Farza Vivi Candra Yenny Wati Yusnaini Yusnaini Yusrizal