PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA PERUSAHAAN

Abstract

This research aimed to examine the effect of intellectual capital, firm size, and sales growth on company’s
performance. While, intellectual capital was measured by VAIC (Value added intellectual coeficient), firm size
was measured by firm size and sales growth was measured by sales growth. meanwhile, company’s performance
was measured by return on asset. The research was quarantitative. Moreover, the data collection technique used
purposive sampling, in which the sample was based on criteria given. In line with, there were 39 samples from 13
food and beverages manufacturing companies which were listed on Indonesia stock exchange during 2016-2018.
Futhermore, the data analysis technique used multiple liniear regresion with SPSS. The research result concluded
intellectual capital had positive effect on companie’s performance of food and beverage manufacturing companies
which were listend on Indonesia stock exchange during 2016-2018. In other words, companies were able to use
inttellectual capital as intagible asset, in order t increase their perfrmance. On the other hand, firm size and sales
growth did not affect company’s performance of food and beverage manufacturig companies which were listed on
Indonesia stock exchange during 2016-2018.
Keywords: intellectual capital, firm size, sales growth , company’s performance