PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2008-2011
Abstract: Based on the
empirical fact that intellectual capital (IC) still undergoes and the other
fact that there is inconsistency between the former researches about the
influence of IC to company’s performance, this study is done. This study aims
to investigate the influence of IC to company’s current perfomance and
company’s future performance, the influence of Rate of Growth of Intellectual
Capital (ROGIC) to company’s future performance, and last but not least is to
investigate the influence of IC to company’s
future performance differs by its industry.
This study uses two independent variabels which are IC and ROGIC that are
measured with Model Pulic (Value Added Intellectual Coefficient a.k.a VAICTM).
Whereas the dependent variabel on this study is company’s performance that
measured with ROE, EPS, ASR. The population on this study consists of all
listed companies in Indonesia Stock Exchange in the year 2008-2011, except
banking sectors. Then, the sampels of this study are 64 companies that are
chosen with purpossive sampling criterions. The data used are 256 company’s
annual financial reports. The data is analysed using PLS-regression.
The results of this study show that IC is positively and significantly
related to company’s performance, IC is positively and significantly related to
company’s future performance, ROGIC negatively and not significantly related to
company’s future performance, and the influence of IC to company’s future performance differs by its industry.
Keywords: Intellectual Capital
(IC), Rate of Growth of Intellectual Capital (ROGIC), company’s performance,
Partial Least Square regression (PLS-regression)
Penulis: Putri Tirtasari,
Muchamad Syafruddin
Kode Jurnal: jpakuntansidd131044
