Analisis Pengaruh Modal Intelektual terhadap Kinerja Keuangan Perusahaan BUMN yang Go Public

GRESILIA PUTRI MAHARANI

Abstract


Abtract: This study aimed to reveal the influence of intellectualcapital which is of three categories: value added human capital(VAHU), value added capital employed (VACA), dan structuralcapital value added (STVA) with financial performance. Ratio inthis study was measured through profitability and productivity.Profitability ratio in this study was measured with Retun onAssets (ROA), while the ratio of productivity measured by TotalAssets Turn Over (ATO). Sample took with purpossive samplingtechnic. Data obtained from 19 BUMN as goverment companiesgo public in Indonesia Stock Exchange in the period of 20112012.
Data were analyzed using SPSS 20.0. Which is includedescriptive statistical analysis, classic assumption test, andmultiple regression analysis to test the hypothesis.The resultsshowed that intellectual capital on simultaneous have significantand positive impact on the financial, intellectual capital influencewhile partiallly on financial performance is only VAHU affectingROA and only STVA affecting ATO.Keywords: intellectual capital, financial performance, BUMN go public.


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