PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Lestari, Aysa Ditya (2017) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015. S1 thesis, Universitas Negeri Jakarta.

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Abstract

The purpose of this study is to determine the influence of Intellectual Capital on Financial Performance in Banking Companies that listed on Indonesia Stock Exchange in the period of time 2011-2015. Intellectual Capital is measured using the Pulic method (VAIC) consisting of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Financial Performance in this study has two indicator, they are Return on Assets (ROA) and Market to Book Value ratio (MBV). The sample that used in this study is a banking companies that listed on Indonesia Stock Exchange in the period of time 2011-2015. By using purposive sampling method, are 20 companies are used as the sample in this study. This study used panel data regression model. This study resulted that the component of Intellectual Capital, Value Added Capital Employed (VACA) and STVA have significant effect on Return on Assets (ROA). While the other component, Value Added Human Capital (VAHU) proved to has no significant effect on. Return on Assets (ROA). Furthermore, the research with Market to Book Value ratio (MBV) as an indicator of financial performance shows the result of the three components of Intellectual Capital only Value Added Capital Employed (VACA) that has a significant positive effect. While the others such as Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have no significant effect on Market to Book Value ratio (MBV). Keywords: Intellectual Capital, Financial Performance, Banking Company, VACA, VAHU, STVA, ROA, MBV. TM

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