STUDI EMPIRIS PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN NILAI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

The purpose of this study is to provide empirical evidence of the positive influence of intellectual capital (VACA, VAHU, STVA) and ROGIC (RVACA, RVAHU, RSTVA) with a market value (PTB, PER, ASR), financial performance (CR, DE, AT, ROI, ROE), and growth (AG , EG) companies. This research uses 75 companies data drawn from Indonesia Stock Exchange between years 2006-2008. This research uses analysis tool Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS). Based on the results of testing with PLS is known that intellectual capital influences positively to financial company’s performance, intellectual capital influences positively to growth of the company, intellectual capital influences positively to the company's market value. ROGIC influences positively to financial company’s performance, ROGIC influences positively to growth of the company, ROGIC influences positively to the company's market value.