PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009)

Abstract

The purpose of this research was to investigate the influence of ownership structure, firm size, and firm age on the firm performance with intellectual capital performance as dependen variable. The Value Added Intellectual Capital (VAIC™) method was used to measure of intellectual capital performance. Independen variables were used in the research are ownership structure, firm size and firm age. Ownership structure that represented by manajerial ownership, institutional ownership, foreign ownership and goverment ownership. The samples of this study taken from banking companies listed in Indonesian Stock Exchange, with observation period of 2005 until 2009. The samples are collected by purposive sampling method and resulted 56 observation become the samples. Data analysis using multiple regression. The result show that manajerial and institutional ownership does not affect intellectual capital performance, while foreign ownership and firm size affect positively and significant on the intellectual capital performance. Goverment ownership has negative but not significant effect and firm age negatively and significantly affect on the intellectual capital performance.