Abstract :
This Thesis aims to provide empirical evidence of intelectual capital (VAICTM) positive effect on return on assets (ROA). Assest Turnover (ATO), Growth in Revenue (GR), and Earning Per Share (EPS) on the type of concumer goods manufacturing company listed on the Indonesia Stock Exchange. The sampling method is purposive sampling, as many as 22 companies that meet criteria set by the author, as well as the analysis period for 5 years from 2006 to 2010. The results showed that either partially or simultancously there is no significant influence of the intellectual capital (VAICTM) of the ROA, ATO, GR, and EPS.
Keywords: Intellectual Capital (VAICTM), ROA, ATO, GR, and EPS