PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011

Abstract

The purpose this study is to analyze the impact of intellectual capital to the firm perfomance of financial sector companies. Intellectual capital in this study used Public Model-Value Added Intellectual Coefficients (VAICTM). The firm’s performance was measured by Return On Assets (ROA), Earning Per Share (EPS), and Growth in Revenue (GR). Samples of this study were financial sector companies which listed on Indonesia Stock Exchange for the observation period 2009-2011. Based on purposive sampling method, samples were resulted in 150 companies. This study used linear regression for analysing data. The results of this research showed that intellectual capital have a significant positive impact to firm performance that measured by Return On Assets (ROA), Earning Per Share (EPS), and Growth in Revenue (GR)