PENGARUH INTELLECTUAL CAPITAL (IC) TERHADAP KINERJA KEUANGAN PERBANKAN INDONESIA 2012
Abstract: This study
aimed to reveal
the influence of intellectual capital
(IC) on financial
performance of the banking
company in Indonesia.
Intellectual capital (IC)
is an information and knowledge
whicg could implemented in works to create a value. IC measurement methods used
in this study is a model
of VAICTM developed by Pulic.
Financial performance of
banks in this
study was measured
using theratio of profitability
in this study was measured through Return On
Assets (ROA), Return
On Equity (ROE),
and Return On Investment (ROI). This
study used casuality
method which connecting
independent with dependent variable. Sample took with purpossive
sampling technic. Data obtained
from 30 banking companies
listed in Indonesia
Stock Exchange and issue audited financial statements in the
period of 2012. Data were analyzed using
SPSS 16.0. The results
showed that intellectual capital
(IC) have significant and positive impact on ROA, ROE, and ROI. These result
proved that IC effect on the financial performance.
Penulis: DEWI RISANTI
Kode Jurnal: jpmanajemendd140938
