Email this article Pengaruh profitabilitas, leverage, size dan likuiditas terhadap intellectual capital pada perusahaan sektor pertanian yang terdaftar di bursa Efek Indonesia
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Profitabilitas, Leverage, Size dan Likuiditas Terhadap Intellectual Capital Perusahaan Sektor Pertanian di Bursa Efek Indonesia Periode 2012-2016. Sampel dalam penelitian ini sebanyak 14data, yaitu berasal dari Website Bursa Efek ndonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif statistik dan data panel dengan menggunakan software Eviews versi 8 Hasil penelitian menunjukkan bahwa secara simultan Profitabilitas(X1) terhadap Intellectual Capital (Y) berpengaruh positif dan signifikan. Selanjutnya, Leverage (X2) berpengaruh negatif dan tidak signifikan terhadap Intellectual Capital (Y).Kemudian Size (X3) berpengaruh positif namun tidak signifikan terhadap Intellectual Capital (Y) dan Likuiditas (X4) berpengaruh negatif namun tidak signifikan terhadap Intellectual Capital (Y).
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References
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DOI: https://doi.org/10.30872/jimm.v7i4.9166
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