PENGARUH INTELLECTUAL CAPITAL (HUMAN CAPITAL, STRUCTURAL CAPITAL, CAPITAL EMPLOYED) TERHADAP KINERJA PERUSAHAAN Studi Kasus Pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014

Abstract

Competition among business entity has been increasing at the era of globalization. Growing consumer demand encourages manufacturers to improve themselves in order to survive in competition. One effort that can be done is to improve managerial performance and innovation. Therefore, companies need to consider not only the tangible assets but also intangible assets towards knowledge-based businesses. This study aims to determine whether there is influence between Intellectual Capital (Human Capital, Structural Capital and Capital Employed) on the performance of the consumer goods industry companies listed on the Indonesia Stock Exchange in the year 2012-2014. Scope of this research is consumer goods industry companies listed on the Indonesia Stock Exchange in the year 2012-2014. Type of this study use explanative type. Tehnique sampling from this study is saturation sampling. The population used a total of 35 consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2014. This study use SPSS for Mac version 21. Results from the study showed that there is no significant relationship between Human Capital and Corporate Performance, as well as the Structural Capital is no significant effect on the Company's Performance. However, Capital Employed has a significant impact on the Company's Performance. Based on these results it can be said that the performance can be affected by the Company's Capital Employed which means the relationship between the company and external parties can better improve the company's performance. The recommendation is that companies should pay attention to manage intangible assets, especially Capital Employed because it can affect the performance of companies.