ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG GO PUBLIC
Abtract: This study aimed to
reveal the influence of intellectual capital which is of three categories:
value added human capital (VAHU),
value added capital
employed (VACA), dan
structural capital value added (STVA) with financial performance. Ratio
in this study was measured
through profitability and productivity. Profitability ratio
in this study
was measured with Retun
on Assets (ROA), while the ratio of productivity measured by Total Assets
Turn Over (ATO). Sample took with purpossive sampling technic. Data obtained
from 19 BUMN as goverment companies go
public in Indonesia Stock
Exchange in the
period of 2011-2012. Data were
analyzed using SPSS 20.0. Which is
include descriptive statistical analysis,
classic assumption test,
and multiple regression analysis
to test the hypothesis.The results showed that intellectual capital on
simultaneous have significant and positive impact on the financial,
intellectual capital influence while partiallly on financial performance is
only VAHU affecting ROA and only STVA affecting ATO.
Penulis: GRESILIA PUTRI
MAHARANI
Kode Jurnal: jpmanajemendd140941
