PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

Astari Dianty

doi:10.37278/insearch.v18i1.138

Astari Dianty Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia

DOI: https://doi.org/10.37278/insearch.v18i1.138

Abstract

The purpose of this study was to examine the influence of intellectual capital
(value added human capital, value added structural capital, and value added capital
employed) of the financial performance be measured by return on asset (ROA) on
banking companies listed o
n the Bank Indonesia. The study period began in 2011 until 2012, with a
sampling method that is purposive sampling method. Statistical testing using multiple
regression analysis. The results of partial showed that value added human capital has a
positive effect and significant to return on asset, value added structural capital has a
positive effect and significant to return on asset, whereas value added capital employed
has a negative effect and no significant to return on asset. The result of simultan showed
that value added human capital, value added structural capital, and value added capital
employed have a positive effect and significant to return on asset.
Keyword : Intellectual Capital, Financial Performance, Banking Company.