ANALISIS PENGARUH HUMAN CAPITAL, STRUCTURAL CAPITAL, DAN CUSTOMER CAPITAL TERHADAP BUSINESS PERFORMANCE

ANGGRAINI, FANNY (2014) ANALISIS PENGARUH HUMAN CAPITAL, STRUCTURAL CAPITAL, DAN CUSTOMER CAPITAL TERHADAP BUSINESS PERFORMANCE. Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh human capital terhadap structural capital, customer capital dan business performance, menguji pengaruh structural capital terhadap customer capital dan business performance, dan menguji pengaruh customer capital terhadap business performance. Business performance yang digunakan dalam penelitian ini adalah return on assets (ROA) dan return on equity (ROE). Penelitian ini menggunakan sampel dari perusahaan jasa yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012. Jumlah sampel yang digunakan setelah transformasi data dan pengujian outlier sebanyak 101 sampel. Hasil penelitian menunjukan bahwa human capital berpengaruh positif terhadap stuctural capital dan customer capital, serta customer capital berpengaruh positif terhadap business performance (ROE). Human capital, structural capital, dan customer capital tidak berpengaruh terhadap business performance (ROA), serta human capital dan structural capital tidak berpengaruh terhadap business performance (ROE). Selain itu, structural capital juga tidak berpengaruh terhadap customer capital.

Item Type: Thesis (Other)
Subjects: 300 Social Sciences > 330 Economics > Financial Economics > Capital
> 650 Management > Business Performance
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 28 Aug 2015 08:44
Last Modified: 28 Aug 2015 08:44
URI: http://repository.unika.ac.id/id/eprint/952

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