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Pengaruh intellectual capital terhadap faktor- faktor penilaian tingkat kesehatan bank umum yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 -2017

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Oleh : Vina Priscilla

Info Katalog

Nomor Panggil : 2019_TA_MJ_023152145

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Abu Bakar Arif

Subyek : Accounting;Corporate governance

Kata Kunci : bank health, VAIC method, RGEC method, risk profile, good corporate governance.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2019_TA_AK_023152145_Halaman-Judul.pdf
2. 2019_TA_AK_023152145_Bab-1.pdf
3. 2019_TA_AK_023152145_Bab-2.pdf
4. 2019_TA_AK_023152145_Bab-3.pdf
5. 2019_TA_AK_023152145_Bab-4.pdf
6. 2019_TA_AK_023152145_Bab-5.pdf
7. 2019_TA_AK_023152145_Daftar-Pustaka.pdf
8. 2019_TA_AK_023152145_Lampiran.pdf

P enelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capitalterhadap faktor-faktor penilaian tingkat kesehatan bank umum yang terdaftar padaBursa Efek Indonesia periode 2011 - 2017. Faktor-faktor penilaian tingkat kesehatanbank yang digunakan sebagai variable dependen adalah Risk Profile yangdiproksikan dengan menggunakan rasio Non Performing Loan (NPL), GoodCorporate Governance, Earning yang diproksikan dengan menggunakan rasioReturn On Assets (ROA), dan Capital yang diproksikan dengan menggunakan rasioCapital Adequacy Ratio (CAR). Sedangkan Intellectual Capital sebagai variabelindependen dihitung menggunakan metode VAIC.Populasi dalam penelitian ini adalah semua perusahaan perbankan yangterdaftar pada Bursa Efek Indonesia. Pengambilan sample penelitian dilakukanmenggunakan teknik purposive sampling. Data yang digunakan dalam penelitian iniadalah data sekunder, yaitu laporan keuangan perusahaan yang telah diaudit dandidapat melalui website resmi perusahaan. Hasil penelitian menunjukkan bahwa Intellectual Capital memiliki pengaruhsignifikan negatif terhadap Risk Profile. Intellectual Capital memiliki pengaruhsignifikan negatif terhadap Good Corporate Governance. Intellectual Capitalmemiliki pengaruh signifikan positif terhadap Earning. Intellectual Capital tidakmemiliki pengaruh terhadap Capital..

T his research aim to analyze the influence of Intellectual Capital on factorsthat assess the soundness of commercial bank that listed in Indonesia StockExchange during the period 2011 – 2017. The factors used as dependent variable areRisk Profile is counted the Non Performong Loan (NPL), Good CorporateGovernance, Earning is counted the Return On Assets (ROA), and Capital is countedthe Capital Adequacy Ratio (CAR). Meanwhile, Intellectual Capital as independentvariable is counted using VAIC method.The population of this research are all banking companies listed in theIndonesia Stock Exchange. Samples are taken using purposive sampling technique.Data used in this research are secondary data, that are audited financial reportswhich are accessed from their official website. This research aim to analyze the influence of Intellectual Capital on factorsthat assess the soundness of commercial bank that listed in Indonesia StockExchange during the period 2011 – 2017. The factors used as dependent variable areRisk Profile is counted the Non Performong Loan (NPL), Good CorporateGovernance, Earning is counted the Return On Assets (ROA), and Capital is countedthe Capital Adequacy Ratio (CAR). Meanwhile, Intellectual Capital as independentvariable is counted using VAIC method.The population of this research are all banking companies listed in theIndonesia Stock Exchange. Samples are taken using purposive sampling technique.Data used in this research are secondary data, that are audited financial reportswhich are accessed from their official website.

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