PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN

The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples were taken from 7 companies. This research used secondary data, which means the data that used in this research comes from the annual report of the company and is used smart pls 3.0 to analyzed the data. This research shows that there is positive influence between intellectual capital to financial performance and intellectual capital also has a positive influence on firm growth.