PENGARUH INTELLECTUAL CAPITAL, BOPO, DER, DAN LDR TERHADAP RETURN ON EQUITYEMITEN PERBANKAN DI BURSA EFEK INDONESIA, PERIODE 2008-2012
ABSTRACT: The objectives of this study
are to analyze the impact of intellectual capital, Operating Expense to
Operating Income (BOPO), Debt to Equity Ratio (DER) dan Loan to Debt Ratio
(LDR) on company’s performanceReturn on Assets (ROA). The population used in
this study was companies that listed in Indonesia Stock Exchange (IDX) in
2008-2012. Samples were selected using purposive sampling method and 22 banking
companies were able to fulfill the criteria used as sample. The analysis
methode used is multilinear regression using SPSS 20.0. The model that used to
measure intellectual capital was Pulic model separately-using Value Added Human
Capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital Employed
(VACA). The result of F test showed that VAHU, STVA, and VACA, BOPO, DER dan
LDR have significant influence on ROA. The result of t tes showed that VAHU
had no significant
influence on ROA, but STVA and
VACA have significant influence on ROA. BOPO and DER have negative and
significant influence on ROA but LDR had positive and significant influence on
ROA.
Penulis: Rowland Bismark Fernando
Pasaribu, Dionysia Kowanda, Sugiharti Binastuti, Ade Prasetyo
Kode Jurnal: jpmanajemendd140520
