Jurnal Kajian Akuntansi dan Auditing
Vol. 16 No. 2 (2021): Oktober 2021

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (studi empiris pada peusahaan non manufaktur yang terdaftar di BEI TAHUN 2015-2018)

anggia rahma (akuntansi)

Article Info

Publish Date
21 Nov 2021

Abstract

This study aims to prove and analyze the effect of intellectual capital on the productivity of non-manufacturing companies on the Indonesia Stock Exchange for the period 2015 to 2018. The data used are secondary data. The data analysis method used is multiple regression and t-statistical testing based on the results of hypothesis testing, it is found that human capital efficiency and capital structural efficiency have an effect on the profitability of non-manufacturing companies on the Indonesia Stock Exchange, while structural human capital efficiency has no significant effect on the profitability of non-manufacturing companies. manufacturing on the Indonesia Stock Exchange.

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Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...