PENGARUH STRUKTUR KEPEMILIKAN, TINGKAT KEUNTUNGAN PERUSAHAAN, RISIKO PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009)

Abstract

This research aim to know intellectual capital performance and the impact of ownership structure, prrofitability and company risk on intellectual capital performance. Ownership strucuture that use in this research is family ownership, managerial ownership and institutional ownership. This paper also check about profitability and ccompany risk ang they impact to intellectual capital perormance. Population that use in this research is 402 listed banking company in Indonesian Stock Exchange year 2007-2009. Based on purposive sampling methode,there are 60 sample. This research used multiple regression that acccompany with classic assumption test which contain Normalitas test, Multikolinearitass test, Autokorelasi test, and Heteroskedasitas test. And used the parsial test to know each independent variabel have signifikan effect to intellectual capital performance and the simultan test used to know each independent variabel together have signifikant effect to intellectual capital. Data analys by SPSS 17 with signifikant level 5%. The result show that family ownership and managerial ownership did not have signifikan influence to intellectual capital perormance and institutional, profitability and company risk have signifikan positive influence to intellectual capital performance.