PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS DAN KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to give emphirical evidence of the effect of intellectual capital on the productivity and its banking financial performance in Indonesia. While, the intellectual capital was referred to Value Added Intellectual Capital (VAIC). Besides, productivity was referred to Asset Turnover (ATO) and financial performance was referred to Return On Equity (ROE). The data were secondary of annual financial statement which was listed on Indonesia Stock Exchange. Moreover, the data collection technique used purposive sampling. Furthermore, the population was 43 banking companies which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple linear regression with Statistical Product and Service Solution (SPSS) 23. The result showed that intellectual capital has a positive and significant effect on productivity with a significant rate of 0,004. While intellectual capital has no significant effect on the company’s financial performance with a significant rate of 0,561.
Keywords: Intellectual Capital, Productivity, Financial Performance.