PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN

Abstract

This research is aimed to examine the influence among intellectual capital which proxy by using value added intellectual capital (VAIC) in accordance with Pulic with the company’s profitability which proxy by using return on asset (ROA) and firm value which proxy by using price to book value (PBV) at banking company which is listed in Indonesia Stock Exchange (BEI) in 2014-2016 periods. This research has been applied by using quantitative method with the sample collection technique has been done by using purposive sampling and the criteria has been determined, therefore 29 companies has been determined as samples for 3 years of observation, there are 87 has been determined as observation samples. the analysis technique has been done by using simple linear regressions with application of SPSS 23 version. The result of this research shows that intellectual capital give positive influence to the profitability. It means that, the better of the company manage the third components of intellectual capital as well as the company shows better in manage the company’s assets. The company also capable to manage the assets well it also reduce the operational cost, therefore those company is able to increase the value added for the company. These mean that the greater of tintellectual capital which has been allocated will give a value added to those company.
Keywords: Intellectual Capital, Profitability, Firm Value.