(ARTIKEL + DOKUMEN) PENGARUH CAPITAL EMPLOYED, HUMAN CAPITAL, STRUCTURAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2020

This study aims to analyze the effect of capital used, human capital, structural capital on financial performance in banking companies listed on the IDX in 2017-2020. The sampling technique used in this study used purposive sampling technique, namely banking companies listed on the IDX during 2017-2020. The data analysis method used is multiple linear regression analysis method. The hypothesis test used is the t test, F test and the coefficient of determination. The results showed that Employed Capital and Structural Capital had a positive and significant effect on financial performance. This proves that the greater the Capital Employed and the Structural Capital, the greater the Financial Performance. Meanwhile, Human Capital has no effect on financial performance. This is due to the lack of utilization of the quality of its human resources, the lack of salaries and benefits provided by the company to employees.