Rizki, Raisah (2021) PENGARUH INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to analyze the Effect of Intellectual Capital and Leverage on the Performance of Banking Companies in Indonesia before and during the COVID-19 pandemic listed on the IDX in 2016-2020 with BankSize as a control variable. The sample in this study was selected using purposive sampling so as to produce a sample of 42 companies from a total of 46 banking sector companies listed on the IDX which were used as the population in the study. The data analysis technique uses multiple linear regression analysis with the help of Eviews 9 software. The hypothesis in this study is based on previous research and other supporting theories. The results of this study state that human capital (HC) and leverage have a negative effect on company performance before and during the COVID-19 pandemic and structural capital (SC) has no effect before the pandemic but has a positive effect during the pandemic on company performance. While capital employed (CE) and intellectual capital (IC) have a positive influence on company performance before and during the COVID-19 pandemic and the pandemic has an influence on company performance.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | human capital, structural capital, capital employed, intellectual capital, leverage, return on asset |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 08 Oct 2022 15:04 |
| Last Modified: | 08 Oct 2022 15:04 |
| URI: | http://repository.ibs.ac.id/id/eprint/5358 |
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