PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Daftar Isi:
- Diah Putrianti, 2013; Influence Profitability and Size of Firm's Intellectual Capital Performance in Manufacturing Companies Listed on the Stock Exchange in 2009-2011. Lecturer I and II; Yunika Murdayanti SE, M.si and M. Yasser Arafat, SE, Akt, MM. Intellectual capital performance is the intellectual ability of a company that describe regarding the use of physical capital and human capital (pulic, 1998). Physical capital and human capital are needed in the production company, since both capital value-creating company. This study aimed to determine whether the company's profitability and size affect the performance of intellectual capital. Object of this study is manufacturing companies listed on the Stock Exchange and make a profit during the period 2009- 2011. Dependent variable used is the performance of intellectual capital and the independent variable is profitability and firm size. The test statistic in this study using multiple regression analysis with significant level of 5%. Conclusions drawn from the results of a test test test F and test t. Based on the test results obtained that the profitability significantly affect intellectual capital performance, which means that if profitability increases, the performance of the company's intellectual capital will increase as well. And firm size significantly affect intellectual capital performance, which means that the larger the company, the higher the performance level of intellectual capital performance. Keywords: Performance of intellectual capital, intellectual capital, profitability and company size