PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Dwi Resty Agustin

Abstract


The principal purpose of this research is to investigate the association between the intellectual capital (IC) of firms and their financial performance. This research using the (Value Added Intellectual Coefficient - VAIC) Pulic for the performance IC, and dimensions of financial company?s performance are: ROA, EPS, and ASR.
Data has drawn in this paper from 50 Biggest Market Capitalization in 2006 and 2007. It is an empirical study using partial least squares (PLS) for the data analysis.
The findings show that: IC positively influences to financial company?s performance, and IC positively influences to future financial company?s performance. Overall, the empirical findings suggest that value added capital employed (VACA) and profitability ROA remains the most significant indicator for VAIC and financial company?s performance.

 

Keyword : Intellectual Capital, Value Added Intelectual Coefficient (VAIC), Kinerja Keuangan, dan Partial Least Square (PLS)


Keywords


Intellectual Capital; Value Added Intelectual Coefficient (VAIC); Kinerja Keuangan; dan Partial Least Square (PLS)