PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN EMITEN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2015

Abstract

This study aims to determine the intellectual capital to financial performance of the banking sector issuers listed on stock exchanges in Indonesia period 2013-2015. This study uses secondary data obtained from the financial statements www.idx.co.id. The population in this study are all banking companies that have gone public in Indonesia Stock Exchange in 2013-2015. The sampling technique was conducted using purposive random sampling. Data were analyzed using multiple linear regression analysis. The results of hypothesis testing can be concluded that the Intellectual capital has a positive and significant impact on profitability. Employed capital has a positive and significant impact on profitability. Human capital has a positive effect and no significant effect on profitability. Structural Capital had a positive effect and no significant effect on profitability. Intellectual capital and significant positive effect on productivity.Employed capital and significant positive effect on productivity. Human capital has a positive effect and no significant effect on productivity. Structural Capital had a positive effect and no significant effect on productivity. Intellectual capital has a positive effect and are not significant to the company's growth. Employed capital had a positive effect and are not significant to the company's growth. Human capital has a positive effect and are not significant to the company's growth. Structural Capital and no significant negative effect on the growth of the company.

Keywords: Intellectual Capital and Financial Performance