PENGARUH NILAI TAMBAH MODAL INTELEKTUAL TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2012-2016) --

ABSTRAK
Asmiaty. 2018. Pengaruh Nilai Tambah Modal Intelektual Terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bei Tahun 2012-2016. Dibimbing oleh Zulfikar, S.E., M.SA (Humbis) dan Amiruddin, S.E., M.M. Penelitian ini bertujuan untuk mengetahui pengaruh Value Added Capital Employed terhadap profitabilitas perusahaan, pengaruh Value Added Human Capital terhadap profitabilitas perusahaan, pengaruh Structural Capital Value Added terhadap profitabilitas perusahaan, pengaruh Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added terhadap profitabilitas perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang konsisten terdaftar di bursa efek Indonesia selama periode 2012-2016 yang berjumlah 16 perusahaan. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling . berdasarkan criteria yang telah ditetapkan diperoleh sampel sejumlah 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diambil oleh dengan metode dokumentansi dengan mengakses situs idx.co.id. teknik analis data yang digunakan adalah regresi sederhana dan analisis regresi berganda. Berdasarkan hasil analis, dapat disimpulkan bahwa : (1) tidak terdapat pengaruh positif dan signifikan antara VACA (Value Added Capital Employed) terhadap profitabilitas perusahaan dengan koefisien korelasi sebesar 0,118, koefisien determinasi R2 sebesar 0,014, dan thitung -0,683 < ttabel -2,040 (2) terdapat pengaruh positif dan signifikan antara VAHU (Value Added Human Capital) terhadap profitabilitas perusahaan dengan koefisien relasi sebesar 0,630, koefisien determinasi R2 sebesar 0,397 dan thitung 4,662 > ttabel 2,040 (3) terdapat pengaruh positif dan signifikan antara STVA (Structural Capital Value Added) terhadap profitabilitas perusahaan dengan koefisien korelasi sebesar 0,633, koefisien determinasi R2 sebesar 0,401 dan thitung 4,697 > ttabel 2,040 (4) terdapat pengaruh positif dan signifikan antara VACA (Value Added Capital Employed) ,VAHU (Value Added Human Capital), dan STVA (Structural Capital Value Added) secara bersama-sama terhadap profitabilitas perusahaan dengan koefisien korelasi ganda sebesar 0,735, koefisien determinasi Adjusted R2 sebesar 0,496, dan fhitung 12,149 > ftabel 2,900.
Kata Kunci : Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Profitabilitas
Perusahaan
ABSTRACT
Asmiaty. 2018. The influence of value added intellectual capital towards the profitability of manufacturing companies sub-sectors food and beverages listed in Indonesian stock exchange the period 2012-2016. Guided by Zulfikar, S.E., M.SA (Humbis) and Amiruddin, S.E., M.M. This research aims to determine the influence of Intellectual Capital which consist of value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA) toward the profitability of manufacturing companies listed in Indonesian stock exchanged. The research populations are manufacturing companies which are consistently listed in Indonesian stock exchange during the periode 2012-2016, which amounted 16 companies, the sampling technique used is purposive sampling tevhnique . According to pre-defined criteria, the researcher obstains 7 sample contains. Type of data which is used is secondary data taken using the documentation method through accessing the website idx.co.id . the data analysis technique which is used are simple regression and double regression analysis. The results of this research show that: (1) there is no a positive and significant influence between Value Added Capital Employed (VACA) towards Company Profitability, with a correlation coefficient 0.118, coefficient determination R2 is 0.014, and the value of thitung is -0.683 < ttabel -2.040; (2) there is a positive and significant influence between Value Added between Human Capital (VAHU) towards Company Profitability, with a correlation coefficient is 0.630, coefficient determination R2 is 0.397, and the value of thitung is 4.662 > ttabel 2.040; (3) there is a positive and significant influence between Structural Capital Value Added (STVA) towards Company Profitability, with a correlation coefficient is 0.633, coefficient determination R2 is 0.401, and the value of thitung is 4.697 > ttabel 2.040; (4) there is a positive and significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously toward Company Profitability, with doubled correlation coefficient is 0.735, coefficient determination Adjusted R2 is 0.496, and the value of fhitung 12,149 > ftabel 2,900.
Keywords : Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Profitabilitas perusahaan