PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN (Studi pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017)

Abstract

The purpose of this study is to examine whether the company's intellectual capital and components of the company's intellectual capital can affect the company's performance. This study used company size and leverage as control variables. This study used secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange in the period 2015-2017. Multiple regression is used to test hypotheses The main results of this study indicate that intellectual capital positively influences company performance. More specific results of this study indicate that the physical capital used (VACA) has a positive effect on company performance. Structural capital (STVA) has a positive effect on company performance. Relational capital (RCVA) has a positive effect on company performance.