S PEA 1005477 Table of content
DAFTAR ISI
KATA PENGANTAR ................................................................................................. i
UCAPAN TERIMAKASIH......................................................................................... ii
DAFTAR ISI ................................................................................................................. iv
DAFTAR TABEL......................................................................................................... vi
DAFTAR GAMBAR ................................................................................................... vii
DAFTAR LAMPIRAN ............................................................................................... viii
BAB 1
PENDAHULUAN
1.1 Latar Belakang ......................................................................................... 1
1.2 Rumusan Masalah Penelitian................................................................... 5
1.3 Maksud dan Tujuan Penelitian ................................................................ 5
1.4 Kegunaan Penelitian
BAB 2
............................................................................ 6
KAJIAN TEORI DAN KERANGKA PIKIR
2.1 Grand Theory .......................................................................................... 7
2.1.1 Signaling Theory .............................................................................. 7
2.1.2 Stakeholder Theory .......................................................................... 8
2.2 Intellectual Capital .................................................................................. 9
2.2.1 Definisi Intellectual Capital............................................................. 9
2.2.2 Komponen Intellectual Capital ....................................................... 11
2.2.3 Pengukuran Intellectual Capital...................................................... 15
2.2.4 Value Added of Intellectual Coefficient
............................. 16
2.3 Kinerja Keuangan ................................................................................... 20
2.4 Penelitian Terdahulu ............................................................................... 27
2.5 Kerangkan Pemikiran ............................................................................ 31
2.6 Hipotesis Penelitian ................................................................................ 32
BAB 3
METODOLOGI PENELITIAN
3.1 Desain Penelitian ................................................................................... 33
3.2 Operasionalisasi Variabel ..................................................................... 34
3.3 Populasi dan Sampel penelitian .............................................................. 35
iv
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
3.3.1 Populasi .......................................................................................... 35
3.3.2 Sampel .......................................................................................... 36
3.4 Teknik Pengumpulan Data ..................................................................... 37
3.5 Teknik Analisis Data .............................................................................. 38
3.5.1 Analisis Data Penelitian ........ ......................................................... 38
3.5.2 Prosedur Pengujian Hipotesis.......................................................... 39
BAB 4
3.5.2.1
Uji Linearitas ........................................................................... 39
3.5.2.2
Uji Hipotesis ............................................................................ 40
3.5.2.2.1
Analisis Regresi Linier Sederhana ................................... 40
3.5.2.2.2
Uji F (Keberartian Regresi) .............................................. 41
3.5.2.2.3
Uji t (UJi Keberartian Koefisien ...................................... 43
HASIL PENELITIAN DAN PEMBAHASAN
4.1 Tinjauan Umum Subyek Penelitian ........................................................ 45
4.2 Deskripsi Hasil Penelitian....................................................................... 46
4.2.1 Deskripsi Intellectual Capital ......................................................... 46
4.2.1.1 Value Added of Capital Employed
4.2.1.2 Value Added Human Capital
4.2.1.3 Structural Capital Value Added
4.2.1.4 Value Added Intellectual Coefficient
.............................. 47
....................................... 51
.................................... 56
............................. 61
4.2.2 Deskripsi Kinerja Keuangan ........................................................... 67
4.3 Pengujian Hipotesis Penelitian .............................................................. 71
4.3.1 Uji Linieritas ................................................................................... 72
4.3.2 Uji Hipotesis ................................................................................... 73
4.3.2.1 Analisis Regresi Linier Sederhana.............................................. 73
4.3.2.2 Uji F (Uji Keberartian Regresi) .................................................. 74
4.3.2.3 Uji t (Uji Keberartian Koefisien Regresi)................................... 76
4.4 Pembahasan ........................................................................................... 77
BAB 5
SIMPULAN DAN SARAN
5.1 Simpulan ................................................................................................. 81
5.2 Saran ...................................................................................................... 81
v
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR PUSTAKA .................................................................................................. 83
vi
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 2.1
Perbandingan Konsep IC Menurut Beberapa Ahli ................................. 10
Tabel 2.2
Ringkasan Komponen Intellectual Capital ............................................ 11
Tabel 2.3
Penelitian Terdahulu ............................................................................... 28
Tabel 3.1
Operasionalisasi Variabel ....................................................................... 35
Tabel 3.2
Daftar Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012.......................... ........................................ 36
Tabel 3.3
ANAVA Regresi Linier Sederhana ........................................................ 42
Tabel 4.1
Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(BEI) Tahun 2012 ................................................................................... 45
Tabel 4.2
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 47
Tabel 4.3
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 51
Tabel 4.4
Perusahaan
Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 57
Tabel 4.5
Perusahaan
Perbankan yang Terdaftar
di
Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 62
Tabel 4.6
ROA Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(BEI) Tahun 2012 ................................................................................... 68
Tabel 4.7
Uji Durbin-Watson ................................................................................. 72
Tabel 4.8
Hasil Perhitungan Regresi Linier Sederhana .......................................... 73
Tabel 4.9
ANOVA .................................................................................................. 75
Tabel 4.10
Hasil Pengujian Keberartian Koefisien Regresi (Uji t) .......................... 76
vi
DAFTAR GAMBAR
Gambar 2.1 Kerangka Penelitian ................................................................................ 32
Gambar 4.1 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 50
Gambar 4.2 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 55
Gambar 4.3 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 60
Gambar 4.4
Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 ................................................................. 65
Gambar 4.5
Grafik ROA Perusahaan Perbankan yang Terdaftar di bursa Efek
Indonesia (BEI) Tahun 2012 ................................................................. 70
vii
DAFTAR LAMPIRAN
Lampiran 1: Hasil Perhitungan
menggunakan Excel 2007
Lampiran 2: Hasil Perhitungan ROA menggunakan Excel 2007
Lampiran 3: Rekapitulasi Hasil Perhitungan
dan ROA
Lampiran 4: Hasil Perhitungan Analisis Data Menggunakan SPSS 20.00
Lampiran 5: Surat Izin Penelitian
Lampiran 6: Tabel Durbin Watson
Lampiran 7: Tabel f
Lampiran 8: Tabel t
Lampiran 9: Surat Keputusan Pengangkatan dan Penetapan Pembimbing Skripsi
Lampiran 10: Lembar Evaluasi
Lampiran 11: Formulir Frekuensi Bimbingan
Lampiran 12: Riwayat Hidup
viii
KATA PENGANTAR ................................................................................................. i
UCAPAN TERIMAKASIH......................................................................................... ii
DAFTAR ISI ................................................................................................................. iv
DAFTAR TABEL......................................................................................................... vi
DAFTAR GAMBAR ................................................................................................... vii
DAFTAR LAMPIRAN ............................................................................................... viii
BAB 1
PENDAHULUAN
1.1 Latar Belakang ......................................................................................... 1
1.2 Rumusan Masalah Penelitian................................................................... 5
1.3 Maksud dan Tujuan Penelitian ................................................................ 5
1.4 Kegunaan Penelitian
BAB 2
............................................................................ 6
KAJIAN TEORI DAN KERANGKA PIKIR
2.1 Grand Theory .......................................................................................... 7
2.1.1 Signaling Theory .............................................................................. 7
2.1.2 Stakeholder Theory .......................................................................... 8
2.2 Intellectual Capital .................................................................................. 9
2.2.1 Definisi Intellectual Capital............................................................. 9
2.2.2 Komponen Intellectual Capital ....................................................... 11
2.2.3 Pengukuran Intellectual Capital...................................................... 15
2.2.4 Value Added of Intellectual Coefficient
............................. 16
2.3 Kinerja Keuangan ................................................................................... 20
2.4 Penelitian Terdahulu ............................................................................... 27
2.5 Kerangkan Pemikiran ............................................................................ 31
2.6 Hipotesis Penelitian ................................................................................ 32
BAB 3
METODOLOGI PENELITIAN
3.1 Desain Penelitian ................................................................................... 33
3.2 Operasionalisasi Variabel ..................................................................... 34
3.3 Populasi dan Sampel penelitian .............................................................. 35
iv
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
3.3.1 Populasi .......................................................................................... 35
3.3.2 Sampel .......................................................................................... 36
3.4 Teknik Pengumpulan Data ..................................................................... 37
3.5 Teknik Analisis Data .............................................................................. 38
3.5.1 Analisis Data Penelitian ........ ......................................................... 38
3.5.2 Prosedur Pengujian Hipotesis.......................................................... 39
BAB 4
3.5.2.1
Uji Linearitas ........................................................................... 39
3.5.2.2
Uji Hipotesis ............................................................................ 40
3.5.2.2.1
Analisis Regresi Linier Sederhana ................................... 40
3.5.2.2.2
Uji F (Keberartian Regresi) .............................................. 41
3.5.2.2.3
Uji t (UJi Keberartian Koefisien ...................................... 43
HASIL PENELITIAN DAN PEMBAHASAN
4.1 Tinjauan Umum Subyek Penelitian ........................................................ 45
4.2 Deskripsi Hasil Penelitian....................................................................... 46
4.2.1 Deskripsi Intellectual Capital ......................................................... 46
4.2.1.1 Value Added of Capital Employed
4.2.1.2 Value Added Human Capital
4.2.1.3 Structural Capital Value Added
4.2.1.4 Value Added Intellectual Coefficient
.............................. 47
....................................... 51
.................................... 56
............................. 61
4.2.2 Deskripsi Kinerja Keuangan ........................................................... 67
4.3 Pengujian Hipotesis Penelitian .............................................................. 71
4.3.1 Uji Linieritas ................................................................................... 72
4.3.2 Uji Hipotesis ................................................................................... 73
4.3.2.1 Analisis Regresi Linier Sederhana.............................................. 73
4.3.2.2 Uji F (Uji Keberartian Regresi) .................................................. 74
4.3.2.3 Uji t (Uji Keberartian Koefisien Regresi)................................... 76
4.4 Pembahasan ........................................................................................... 77
BAB 5
SIMPULAN DAN SARAN
5.1 Simpulan ................................................................................................. 81
5.2 Saran ...................................................................................................... 81
v
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR PUSTAKA .................................................................................................. 83
vi
Keuis Jamilah, 2014
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Perbankan yang
Terdaftar di Bursa Efek Indonesia (BEI)
Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
Tabel 2.1
Perbandingan Konsep IC Menurut Beberapa Ahli ................................. 10
Tabel 2.2
Ringkasan Komponen Intellectual Capital ............................................ 11
Tabel 2.3
Penelitian Terdahulu ............................................................................... 28
Tabel 3.1
Operasionalisasi Variabel ....................................................................... 35
Tabel 3.2
Daftar Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012.......................... ........................................ 36
Tabel 3.3
ANAVA Regresi Linier Sederhana ........................................................ 42
Tabel 4.1
Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(BEI) Tahun 2012 ................................................................................... 45
Tabel 4.2
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 47
Tabel 4.3
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 51
Tabel 4.4
Perusahaan
Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 57
Tabel 4.5
Perusahaan
Perbankan yang Terdaftar
di
Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 62
Tabel 4.6
ROA Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
(BEI) Tahun 2012 ................................................................................... 68
Tabel 4.7
Uji Durbin-Watson ................................................................................. 72
Tabel 4.8
Hasil Perhitungan Regresi Linier Sederhana .......................................... 73
Tabel 4.9
ANOVA .................................................................................................. 75
Tabel 4.10
Hasil Pengujian Keberartian Koefisien Regresi (Uji t) .......................... 76
vi
DAFTAR GAMBAR
Gambar 2.1 Kerangka Penelitian ................................................................................ 32
Gambar 4.1 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 50
Gambar 4.2 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 55
Gambar 4.3 Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 .................................................................. 60
Gambar 4.4
Grafik
Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2012 ................................................................. 65
Gambar 4.5
Grafik ROA Perusahaan Perbankan yang Terdaftar di bursa Efek
Indonesia (BEI) Tahun 2012 ................................................................. 70
vii
DAFTAR LAMPIRAN
Lampiran 1: Hasil Perhitungan
menggunakan Excel 2007
Lampiran 2: Hasil Perhitungan ROA menggunakan Excel 2007
Lampiran 3: Rekapitulasi Hasil Perhitungan
dan ROA
Lampiran 4: Hasil Perhitungan Analisis Data Menggunakan SPSS 20.00
Lampiran 5: Surat Izin Penelitian
Lampiran 6: Tabel Durbin Watson
Lampiran 7: Tabel f
Lampiran 8: Tabel t
Lampiran 9: Surat Keputusan Pengangkatan dan Penetapan Pembimbing Skripsi
Lampiran 10: Lembar Evaluasi
Lampiran 11: Formulir Frekuensi Bimbingan
Lampiran 12: Riwayat Hidup
viii