Daftar Isi:
  • The purpose of this study was to determine the effect of intellectual capital affect the financial performance of the banking company. The Value Added Intellectual Capital (VAICTM) method is used to measure intellectual capital. financial performance in this study was measured using the Return on Assets (ROA).The population used in this study banking companies listed in Indonesia Stock Exchange. The sample used by 26 companies. This study used purposive sampling to determine the number of samples. Analysis of the data used in this study using the test: a descriptive analysis, data normality test, simple linear regression, significant t test and test the coefficient of determination (R2)The results of the analysis failed to support the hypothesis that the first and Second intellectual capital affect the current year Return on Assets and Return on Assets years to come. The result may be an indication that the intellectual capital can not measure the financial performance of banks for banking company is a company engaged in the service that has been put on the ability of human resources in that. Key Words: Intellectual Capital,Financial Performance