Email this article Pengaruh profitabilitas, usia perusahaan dan rasio hutang terhadap kinerja modal intelektual pada perusahaan sub sektor pertambangan batu bara
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Usia Perusahaan dan Rasio Hutang terhadap Kinerja Modal Intelektual. Penelitian ini dilakukan pada perusahaan Sub Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2014-2018.Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 18 perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kinerja modal intelektual, usia perusahaan berpengaruh positif signifikan terhadap kinerja modal intelektual, rasio hutang berpengaruh positif tidak signifikan terhadap kinerja modal intelektual.
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References
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DOI: https://doi.org/10.29264/jimm.v7i2.9295
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