Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan

Abstract

This study aims to analyze the effect of Intellectual Capital on Corporate Performance in banking companies listed on the Indonesia Stock Exchange which publishes the financial statements of 2011-2015. The independent variable in this research is Intellectual Capital influence is a performance that can be measured by value added created by VAHU, STVA, and VACA. The dependent variable is financial performance measured by ROA (Return On Asset). This research also use control variable that is Size, Leverage, and ROE (Return On Equity). Samples taken by using purposive sampling and meet sample criteria. The analysis technique used in this research is multiple regression analysis. The results showed that the intellectual capital component of Structural Capital Value Added (STVA), Value Added Capital Employed (VACA) had positive effect on ROA, and intellectual capital had positive effect on ROA, while other intellectual capital component like Value added Human Capital (VAHU) Effect on ROA. The results of this study are expected to add to the research literature on the influence of intellectual capital on the performance of banking companies. Future research can use other models to find intellectual capital.