@misc{eprints61253,
           title = {ANALYSIS OF  THE  EFFECT  OF  INTELLECTUAL  CAPITAL ON
COMPANIES PROFITABILITY
(Study  of  Property and Real  Estate Subsector  Companies listed   on the
Indonesian Stock Exchange 2016-2020)},
          author = {1711031027 HILERY PUTRI SONIA},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {FAKULTAS EKONOMI DAN BISNIS},
            year = {2021},
             url = {http://digilib.unila.ac.id/61253/},
        abstract = {This  study  aims  to  determine  the  effect  of  Intellectual  Capital  on  the 
profitability  of  the  property  and  real  estate  subsector  companies  listed  on  the 
Indonesian Stock Exchange 2016-2020. The independent  variable in this study is 
Intellectual  Capital  which  is  Human  Capital,  Process  Capital,  and  Relation 
Capital.  While  the  dependent  variable  in  this  study  is  Return  On  Equity.  The 
sampling technique  used  in this  study was purposive sampling method, with 209 
company samples were  obtained.  The  method  of  analysis  in  this  study  is  multiple
linear  regression  analysis.  The  result  of  the  study  indicate  that:  (1)  There  is  no
positive influence between Human Capital and Return On Equity; (2)  There is a 
positive influence between Process Capital and Return On  Equity;  (3) There is a 
positive influence between Relation Capital and Return On Equity.
Keywords:  Intellectual  Capital,  Human  Capital,  Process  Capital, 
Relation  Capital,  Companies  Profitability,  Return  On  Equity. 

Penelitian ini bertujuan untuk mengetahui pengaruh  Intellectual  Capital  terhadap 
profitabilitas perusahaan subsektor  property and real  estate  yang terdaftar  di BEI
2016-2020.  Variabel independen dalam  penelitian ini adalah  Intellectual Capital 
yaitu  Human Capital, Process  Capital,  dan  Relation Capital.  Sedangkan variabel 
dependen  penelitian  ini  adalah  Return  On  Equity.  Teknik  pengambilan  sampel
pada  penelitian ini menggunakan metode purposive sampling, dengan 209  sampel 
perusahaan.  Metode  analisis  pada  penelitian  ini  yaitu  analisis  regresi  linear
berganda.  Hasil  dari  penelitian  ini  menunjukkan  bahwa:  (1)  Tidak  terdapat
pengaruh  positif  antara  Human  Capital  dengan  Return  On  Equity;  (2)  Terdapat
pengaruh  positif  antara  Process  Capital dengan  Return On Equity; (3) Terdapat 
pengaruh positif antara Relation Capital dengan  Return On Equity.
Kata  Kunci:  Intellectual  Capital,  Human  Capital,  Process  Capital,  Relation
Capital,  Profitabilitas  Perusahaan,  Return  On  Equity. }
}