PENGARUH INTELLECTUAL CAPITAL TERHADAP RASIO AKTIVITAS PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Activity ratio analysis is required by every company in its role to assess the level of efficiency and effectiveness of company management so that the goals expected by each company are achieved. The food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange are the companies studied in this study. Therefore, this study aims to determine (1) the effect of: Value Added Capital Employed (VACA, (2) the effect of Value Added Human Capital (VAHU), (3) the effect of Structural Capital Value Added (STVA) on the activity ratio of manufacturing companies subsector foods and beverages listed on the IDX, (4) the effect of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously on the ratio of activities of manufacturing companies in the food and beverage sub-sector listed on the IDX. BEI. This study uses a quantitative method approach, the sampling technique uses the purposive sampling method, then the data analysis technique uses multiple linear regression analysis. The results of this study (1) Value Added Capital Employed (VACA), (2) Value Added Human Capital (VAHU) has a significant effect on the Activity Ratio of Manufacturing Companies in the Food and Beverage Subsector listed on the IDX (3) Structural Capital Value Added (STVA) does not have a significant effect on the Activity Ratio of Manufacturing Companies in the Food and Beverage Subsector listed on the Stock Exchange, (4) Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) simultaneously have a significant effect on the Company's Activity Ratio Manufacturing of the Food and Beverage Subsector listed on the IDX.