Open AccessPENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Author(s) -
Denny Andriana
Publication year - 2014
Publication title -
jurnal riset akuntansi dan keuangan/jurnal riset akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-061X
pISSN - 2338-1507
DOI - 10.17509/jrak.v2i1.6578
Subject(s) - intellectual capital , stock exchange , nonprobability sampling , structural capital , business , return on capital employed , physical capital , human capital , financial capital , population , return on capital , sample (material) , capital (architecture) , risk adjusted return on capital , accounting , economics , finance , capital formation , individual capital , economic growth , geography , demography , archaeology , sociology , chemistry , chromatography
The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.