PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi Empiris Pada Perusahaan Sektor Perbankan Di Bursa Efek Indonesia tahun 2013-2019)

Abstract

The purpose of this study is to determine the effect of intellectual capital on profitability before the application of e-commerce and after the application of e-commerce and to find out the differences before and after the application of e-commerce. The dependent variable in this study is profitability before and after the application of E-commerce. The independent variable in this study is Intellectual Capital. This research is a quantitative and comparative study. The data used in this study are secondary data obtained from the Indonesia Stock Exchange. The data analysis technique used in this study was simple linear regression analysis and difference test. The results of the analysis show that Intellectual Capital has a significant effect on the profitability of the banking sector before the implementation of e-commerce, Intellectual Capital has a significant effect on the profitability of the banking sector after the application of e-commerce and Intellectual Capital has no significant difference to the profitability of the banking sector before and after the implementation of e-commerce.

Keywords: Intellectual capital, Profitability, E-commerce, Banking sector