Pengaruh modal intelektual dan employee stock ownership plan terhadap profitabilitas perusahaan perbankan tahun 2014-2017

Tejasoewita, Irene Vania (2019) Pengaruh modal intelektual dan employee stock ownership plan terhadap profitabilitas perusahaan perbankan tahun 2014-2017. Undergraduate thesis, Widya Mandala Catholic University Surabaya.

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Abstract

Perubahan paradigma model bisnis saat ini menuntut persaingan yang ketat. Perusahaan dapat bertahan apabila mampu menciptakan suatu keunggulan kompetitif sehingga dapat meningkatkan profitabilitas perusahaan. Salah satu sumber daya yang berperan penting dalam meningkatkan profitabilitas perusahaan adalah modal intelektual. Pencapaian profitabilitas perusahaan sendiri juga tidak terlepas dari kemampuan manajemen dalam mengelola perusahaan. Namun, hal ini menimbulkan konflik kepentingan antara prinsipal (pemilik) dan agen (manajemen) perusahaan. Alternatif yang dapat diadopsi untuk meredam masalah ini adalah dengan menerapkan kepemilikan saham karyawan yaitu Employee Stock Ownership Plan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh modal intelektual dan Employee Stock Ownership Plan terhadap profitabilitas perusahaaan. Modal intelektual diukur dengan metode Value Added Intellectual Coefficient (VAIC™) yang dikembangkan oleh Pulic, sementara Employee Stock Ownership Plan menggunakan variabel dummy. Profitabilitas perusahaan diukur dengan menggunakan rasio Return on Asset. Objek penelitian yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Pemilihan sampel yang digunakan adalah teknik purposive sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh positif terhadap profitabilitas perusahaan. Namun, Employee Stock Ownership Plan tidak berpengaruh terhadap profitabilitas perusahaan. Penelitian ini juga melakukan analisis tambahan khusus untuk modal intelektual. The changes of the paradigm in business models demand high competition in nowadays. Companies can survive if they can create competitive advantage so that it will increase their profitability. One of the vital resources that has important role to increase companies’ profitability is intellectual capital. The profitability attainment in a company also inseparable from the ability of the management to manage the company. However, this matter can cause conflicts of interest between the principal (owner) and the agent (management) of the company. The alternative way that can be applied to lessen the impact of this problem is by applying the Employee Stock Ownership Plan. This research aims to analyse and test the impact intellectual capital and Employee Stock Ownership Plan toward the companies’ profitability. Intellectual capital is measured by using Value Added Intellectual Coefficient (VAIC™) method which was developed by Pulic, and for Employee Stock Ownership Plan is measured by using dummy variable. The companies’ profitability is measured using the ratio of Return on Asset. The objects of this research are banking companies that was listed on Indonesia Stock Exchange (IDX) in 2014-2017. The data analysis in this research uses multiple linier aggression technique. The findings of this research shows that the intellectual capital positively affects the companies’ profitability. However, Employee Stock Ownership Plan does not bring any impact to the companies’ profitability. This research also has included additional analysis particularly for intellectual capital.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Modal intelektual, employee stock ownership plan, profitabilitas
Subjects: Business > Accounting
Business
Divisions: Faculty of Business > Accounting Undergraduate Study Program
Depositing User: Users 6549 not found.
Date Deposited: 29 Jan 2019 08:21
Last Modified: 29 Jan 2019 08:21
URI: http://repository.wima.ac.id/id/eprint/17345

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