PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (Studi pada Emiten Manufaktur di Bursa Efek Indonesia Tahun 2008-2010)
Abstrak: The objective of this
research is to examine the influence of physical capital, human capital, and
structural capital, both simultaneously and partially, to financial performance
on listed companies from the manufacturing sector at the Indonesia Stock
Exchange (BEI) for the year 2008-2010. The research type used in this research
is verificative research or hypothesis testing research. By using census
method, there are 69 firm observations fulfilling the population criteia. The
data type used is secondary data that gotten from the capital market reference
center at the Indonesia Stock Excange.
The multiple regression analysis model is used to test the hypothesis. The
results of this research show that (1)
physical capital, human capital, and structural capital simultaneously
have influence toward financial performance (2) physical capital partially have
influence toward financial performance (3) human capital partially have influence
toward financial performance, and (4) structural capital partially have influence
toward financial performance.
Penulis: Rahmawati
Kode Jurnal: jpakuntansidd120326
