Pengaruh Intellectual Capital Dengan Model Vaic Terhadap Pertumbuhan Perusahaan Manufaktur di Indonesia
DOI:
https://doi.org/10.61179/ejba.v18i1.561Keywords:
Modal Intelektual, Firm Performance, PertumbuhanAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual (IC) terhadap pertumbuhan perusahaan. Kami menggunakan VAIC sebagai proksi dari IC. Beberapa variabel kontrol yang diuji dalam penelitian ini adalah Net Profit Margin (NPM), Gross Profit Margin (GPM), Return On Asset (ROA), Return On Equity (ROE), dan Closing Price (CP). Sebanyak 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2014 menjadi sampel dalam penelitian ini. Hasil uji regresi menunjukkan hubungan yang positif antara modal intelektual dengan pertumbuhan.
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