Pengaruh Intellectual Capital Terhadap Activity Ratio Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

Activity ratio analysis is needed by a company that produces goods or services, because to assess whether the efficiency of the company's management is running well or not. In order to maintain business continuity and increase competitiveness. Because in reality there are still many companies that have a lot of resources, but still cannot manage the company properly and efficiently, this causes the company's performance to be hampered in its optimization and is one of the indications that there are still obstacles or obstacles in achieving company goals. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange, by taking financial report data through the official website www.idx.co.id. Data collection was carried out in March 2022 until the research report was completed. The analysis technique in this study used multiple linear regression tests with the help of the Eviews application version 10. From the results of the study it can be concluded that Value added Capital employed (VACA), Value added Human capital (VAHU) and Structural capital Value added (STVA) together has the same effect on the Activity Ratio of Manufacturing Companies in the Food and Beverage Sub Sector that are listed on the IDX for the 2017-2020 period..