Pengaruh Rasio Solvabilitas Terhadap Pengungkapan Modal Intelektual Pada Perusahaan Bei Sektor Perbankan Periode 2019-2021
DOI:
https://doi.org/10.22219/jie.v6i4.23180Keywords:
Solvability ratio, intellectual capital disclosure, banking sectorAbstract
In today's knowledge-based economy, intellectual capital plays an important role in improving the competitiveness and performance of enterprises. The object of this research is a company listed on the Indonesia Stock Exchange in the banking sector for the period 2019-2021 using descriptive statistical formulas, chow test, hausmen test and linear regression with the value of Prob (F-statistic) showing a value of 0.0000 where < 0.05, thus indicating the variable independent has a significant effect on the concurrent dependent variable. The value of the Adjusted R-squared shows a value of 1.0000000 or 100% which indicates that the independent variable in the study can describe the dependent variable as much as 100%. Then the probability value for the DR variable is 0.0000 and the coefficient value is -0.000044 which indicates a negative effect on intellectual capital disclosure. Therefore, the first hypothesis is rejected.
Dalam ekonomi berbasis pengetahuan saat ini, modal intelektual memainkan peran penting dalam meningkatkan daya saing dan kinerja perusahaan. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia di bidang perbankan periode 2019-2021 dengan menggunakan rumus statistik deskriptif, uji chow, uji hausmen dan regresi linier dengan nilai Prob (F-statistik) menunjukkan nilai sebesar 0,0000 dimana < 0,05, sehingga menunjukkan variabel independen berpengaruh signifikan terhadap variabel dependen konkuren. Nilai Adjusted R-squared menunjukkan nilai 1.0000000 atau 100% yang menunjukkan bahwa variabel bebas dalam penelitian dapat menggambarkan variabel terikat sebanyak 100%. Kemudian nilai probabilitas variabel DR sebesar 0,0000 dan nilai koefisien sebesar -0,000044 yang menunjukkan adanya pengaruh negatif terhadap pengungkapan modal intelektual. Oleh karena itu, hipotesis pertama ditolak.
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