Analisis Pengaruh Total Asset Turnover, Current Ratio, dan Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021

Abstract

This study aims to measure the effect of total asset turnover, current ratio, and intellectual capital on the financial performance of telecommunications sub sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a causal associative research with a quantitative approach. The population in this study consisted of 15 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Data analysis technique using multiple linear regression analysis. Data processing uses the IBM SPSS Statistics 26 program. The results of this study indicate that total asset turnover, current ratio, and value added human capital have a positive and significant effect on financial performance. Value added capital employed and structural capital value added have no effect on financial performance.