Pengaruh Modal Fisik, Modal Finansial, Modal Intelektual Terhadap Kinerja Keuangan (ROA) Perusahaan di Sektor Pertambangan Yang Terdaftar di BEI Tahun 2012 - 2015
Daftar Isi:
- This study aimed to examine the effect of intellectual capital, physical capital, and financial capital on financial performance as measured by Return On Assets. The population use in this study are all mining industry companies listed on the stock exchange (BEI) 2012-2015 who reported intellectual capital, physical capital, and financial capital completely. The sampling technique use in this research is purposive sampling. There are 17 companies that qualified as sample. Data analysis method used is multiple linier regression analysis using SPSS 21 program for windows, where the significance level use was 0.05. The result show that intellectual capital, physical capital, and financial capital have significant effect on financial performance (ROA). Keywords : Financial Performance, Intellectual Capital, Physical Capital, and Financial Capital, and Return On Assets.