Pengaruh Intellectual Capital dan Solvabilitas Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023

Milan Sheivanie Fauziatun Kusbianto; Syafnita Syafnita

Authors

Milan Sheivanie Fauziatun Kusbianto Universitas Pekalongan
Syafnita Syafnita Universitas Pekalongan

Keywords:

Financial Permormance, Value Added Capital Employed, Value Added Human Capital, Value Added, and Solvabilitas

Abstract

This study aims to analyze the effect intellectual capital (by proxy Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added) and Solvabilitas (by proxy Debt to Asset) on the Financial Performance Manufacturing Companies in the Mining Sector listed on the Indonesia Stock Exchange in 2019-2023. The independent variables used in this research Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added and Solvaabilitas. While the dependent variablesused in this study is Financial Performance. This type of research is quantitative research. The population in this study are manufacturing companies in the mining sector which are lised on the Indonesia Stock Exchange in 2019-2023. The sample used in this study consisted of 33 companies. The sampling technique used purposive sampling method. The type of data used is secondary data. The data analyzetechnique used in this study is SEM-PLS. The results of the study show that Value Added Capital Employed, Value Added Human Capital, and Solvabilitas do no have effect on Financial Performance, Structural Capital Value Added has aeffect positive to Financial Performance

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