PENGARUH INTELLECTUAL CAPITAL TERHADAP
KINERJA KEUANGAN PERUSAHAAN
PERBANKAN TAHUN 2007 - 2011
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SARI, DITHA PUSPITA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-15 09:43:12
Abstract :
Intellectual capital (IC), is the intangible assets owned by the company and have an important role in the effort to increase the value of the company to be more competitive. The purpose of this study is to determine the effect of IC and financial performance of the company. Using the 23 companies of the banking sector were taken from the Indonesia Stock Exchange during the five years (2007-2011). This study uses Value Added Intellectual Coefficient (VAIC) developed by the pulic. The three components of the IC is, physical capital (VACA), human capital (VAHU) and structural capital (STVA) and using three traditional approaches of financial company's performance: ROA, ROE and ATO. This study using the Partial Least Square (PLS) pogram for the data analysis to examine the association between VAIC and the financial company's performance. The results showed that: IC influences positively to financial company?s performance. R-square value is equal to 55,955% indicates that the IC was able to explain the variable performance of the company amounted to 55.955% and the rest influenced other variables outside of research. Key words: Intellectual capital, VAIC, company?s performance
Intellectual capital (IC), is the intangible assets owned by the company and have an important role in the effort to increase the value of the company to be more competitive. The purpose of this study is to determine the effect of IC and financial performance of the company. Using the 23 companies of the banking sector were taken from the Indonesia Stock Exchange during the five years (2007-2011). This study uses Value Added Intellectual Coefficient (VAIC) developed by the pulic. The three components of the IC is, physical capital (VACA), human capital (VAHU) and structural capital (STVA) and using three traditional approaches of financial company's performance: ROA, ROE and ATO. This study using the Partial Least Square (PLS) pogram for the data analysis to examine the association between VAIC and the financial company's performance. The results showed that: IC influences positively to financial company?s performance. R-square value is equal to 55,955% indicates that the IC was able to explain the variable performance of the company amounted to 55.955% and the rest influenced other variables outside of research. Key words: Intellectual capital, VAIC, company?s performance
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