PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA BANK GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2012
ABSTRACT: The purpose of this
study is to know the effect of intellectual capital on financial performance on
bank go public listed on the Indonesia Stock Exchange in 2009 -2012. The sampel
are several bank go public. The research method in this study uses correlation
study. The research
model in this
study employs panel
data analysis with random effect approach on model 1a and fixed effect
approach on model 1b. The
empirical results show
that intellectual capital
that proxy with Value Added Capital Employed (VACA),
Value Added Human Capital (VAHU) have
positive significant effect on Earning per Share (EPS) but Structural Capital Value
Added (STVA) has negative and no significant effect on Earning per Share (EPS). While,
Value Added Capital
Employed (VACA), Value
Added Human Capital (VAHU)
and Structural Capital
Value Added (STVA)
have positive significant effect
on Return On Assets (ROA).
Keywords: Intellectual Capital, Value Added Capital
Employed (VACA), Value Added
Human Capital (VAHU),
Structural Capital Value
Added (STVA), Earning per Share (EPS),
Return On Assets (ROA)
Penulis: Hamidah
Kode Jurnal: jpmanajemendd140816
