PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL DAN STRUCTURAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN

Abstract

Financial performance is reflected on companies’ financial report. However, it only focuses only on financial condition and does not cover other reports. Therefore, it does not showed the overall condition. This research aimed to analyse the effect of intellectual capital on financial performance. While, intellectual capital was refered to physical capital, human capital and structural capital on financial performance which was referred to Return On Asset. The population was all banking companies which were listed on Indonesian Stock Exchange (IDX) during 2016-2018. Meanwhile, the total of population was 36 companies. The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with, there were 108 companies’ data as the sample. Futhermore, the data analysis technique used multiple linear regression with Statistical Product and Service Solution (SPSS) 23. The research result concluded as follows: (1) Value Added Physical Capital (VACA) had a significant effect on Return On Asset (ROA), (2) Value Added Human Capital (VAHU) did not affect Return On Asset (ROA), and (3) Structural Capital Value Added (STVA) had insignificant effect on Return On Asset (ROA).
Keywords: intellectual capital, physical capital, human capital, structural capital, return on asset