PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SEKTOR INDUSTRI BARANG KONSUMEN DI BEI 2014-2016

DEWI SITI SENDARI, YUYUN ISBANAH

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






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