PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN GO PUBLIK DI INDONESIA

Farah Margaretha Leon

Abstract


Penelitian ini berguna untuk mengetahui hubungan antara modal intelektual dengan kinerja perusahaan-perusahaan di Bursa Efek Indonesia Penelitian ini menggunakan 2 variabel yaitu modul intelektual, sebagai variable bebas (diukur dengan value added capital coefficient, value added human capital coefficient, dan structural capital coefficient) dan kinerja perusahaan sebagai perusahaan sebagai variable terika (diukur dengan return on equity). Metode analisis data yang digunakan adalah analisis regresi menggunakan 13 sampel dengan 5 tahun penelitian, tahun 2011 sampai 2015. Hasil penelitian ini menunjukkan adanya hubungan positif yang signifikan antara modal intelektual dan kinerja perusahaan.

 

Kata kunci: kinerja perusahaan, modal intelektual, value added intellectual coefficient


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