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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Journal: Jurnal Riset Akuntansi dan Keuangan (Vol.2, No. 1)

Publication Date:

Authors : ;

Page : 251-260

Keywords : Intellectual Capital; Capital Employed; Human Capital; Structural Capital; Financial Performance;

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Abstract

The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital, on the financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitative data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Public Model, while financial performance uses Return on Equity (ROE) ratio. The results show that intellectual capital and human capital have a negative influence, yet insignificant, impact on companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significant on companies financial performance.

Last modified: 2017-08-15 04:37:57