Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Food and Beverages yang Terdaftar di BEI 2015-2018

The Effect of Intellectual Capital on Market Value of Food and Beverages Companies Listed in BEI 2015-2018

Tujuan penelitian berikut untuk mengetahui  pengaruh intellectual capital yang mencakup capital employed, human capital, structural capital terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Melalui metode purposive sampling, didapati 46 perusahaan yang memenuhi kriteria. Jenis penelitian yang dipakai ialah penelitian kuantitatif melalui analisis regresi linier berganda sebagai alat ujinya. Hasil penelitian membuktikkan bahwasanya Capital Employed dan Human Capital tidak mempengaruhi nilai perusahaan. Sementara itu, Structural Capital mempengaruhi nilai perusahaan.

Kata Kunci: Capital Employed; Human Capital; Nilai Perusahaan; Structural Capital

The purpose of this study to prove the effect of intellectual capital which consists of capital employed, human capital, structural capital on market value. The population used is subsector Food and Beverages mining companies listed in Indonesia Stock Exchange at 2015-2018. Through the purposive sampling method, 48 companies were found that met the criteria. This type of research is quantitative research with multiple linier regression analysis as a test tool. The results shows that value Capital Employed and Human Capital had no effect on market value, while Structural Capital had an effect on market value.

Keywords: Capital Employed; Human Capital; Market Value; Structural Capital