PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013
Daftar Isi:
- Intellectual capital is long-term capital consists of human capital , structural capital and customer capital which will affect the company's financial performance . Independent variables used in this study is the intellectual capital measured by using a value added intellectual coefficient ( VAICTM ) . The dependent variable used in this research is the company's financial performance as measured by return on assets ( ROA ) and the growth in revenue ( GR ).This study, entitled "Effects of Intellectual Capital Financial Performance Against Financial Sector Companies Listed on the Stock Exchange IndonesiavTahun 2009-2013" The samples of this study were the financial companies listed by the Indonesian Stock Exchange (IDX) within the period of 2009-2013. Data were collected by using purposive sampling method. Based on the mentioned criteria, 45 companies were selected as the population of this study. The data analysis tool used in this study was path analysis with SPSS software 16.0 version Our research found that there is a positive influence between intellectual capital (VAICTM) with financial perform.And financial performance of the company's financial performance is measured by Return on Assets (ROA) and Growth in Revenue (GR). Keywords: intellectual capital (VAICTM), Return on Assets (ROA), Growth in Revenue (GR).