PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SEKTOR INDUSTRI BARANG KONSUMEN DI BEI 2014-2016
Abstract: The purpose of this
study examined the effect of intellectual capital on the financial performance
of 28 companies in the consumer goods industry sector Indonesia Stock Exchange
2014-2016. Variables used in the research are value added capital coefficient (VACA),
value added human capital coefficient (VAHU), structural capital value added
(STVA) and return on assets (ROA). Multiple linear regression is used to test
the effect of intellectual capital on financial performance. The result of
regression test shows that there is significant influence of value added
capital coefficient (VACA), value added human capital coefficient (VAHU) and
structural capital value added (STVA) to return on asset (ROA) either partially
and simultaneously. These results indicate that inttelctual capital has an
impact on financial performance. The implication of this study is the company
can increase its profitability by utilizing intellectual capital.
Keywords: VACA, VAHU, STVA,
ROA
Penulis: DEWI SITI SENDARI,
YUYUN ISBANAH
Kode Jurnal: jpmanajemendd180495
