@thesis{thesis,
		author={Ahcmad  Eliana},
		title ={ANALISIS PERBEDAAN KINERJA KEUANGAN ANTAR KATEGORI INTELLECTUAL CAPITAL PERFORMANCE},
		year={2014},
		url={http://eprints.ukmc.ac.id/7554/},
		abstract={This research aims to examine the difference of Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) of company among four categories Intellectual Capital Performance, top, good, common, and bad performers. The population in this research are all of companies listed in the Indonesia Stock Exchange. The sample determine by using random sampling method. The total of the sample in this research are 116 companies with 1 year observation period. Testing the hypothesis by using One Way Anova (Parametric)
and Kruskal Wallis (Non-Parametric) method with the help of SPSS version 17,0.
The test results show for the first hypothesis (H1) which state that ROA is different among four categories of Intellectual Capital Performance, accepted.
Second hypothesis (H2) that ROE is different among four categories of Intellectual Capital Performance, accepted, and the last hypothesis (H3) that EPS is different among four categories of Intellectual Capital Performance is also
accepted.

Keywords : Intellectual Capital Performance, ROA, ROE, and EPS.}
		}