PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to examine the effect of intellactual capital which was referred to value added human capital, structural capital value added, value added capital employed on the financial performance of banking companies; by using Return On Assets (ROA). The research was quantitative. While, the population was some banking companies which were listed on indonesia stock exchange (IDX) 2015-2017. Moreover, the data collection technique used puposive sampling, in which the sample was based on criteria given. In line with, there were 19 samples of banking companies with 57 observation. Furthermore, the data anlysis technique used multiple linier regression with spss 25. The research result concluded value added human capital had negative effect on the financial performance of banking companies. On the other hand, structural capital value added had positive effect on the financial performance of banking companies. Likewise, value added capital employed had positive effect on the financial performance of banking companies.
Keywords: Return On Asset, Intellectual Capital, Banking Companies