PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI DI BEI
ABSTRACT: Intellectual capital
is the knowledge that can assist companies in creating a product that attracted
the attention of consumers. The existence
of intellectual capital,
companies can maximize
existing resources to
create innovative products. Therefore,
this study aims
to examine the
effect of intellectual
capital on the
profitability of the pharmaceutical company listed on the Indonesia
Stock Exchange 2006-2010 period.Quantitative research design is a hypothesis.
Research variables used are intellectual capital (VAIC) and profitability,
including return on asset (ROA), return on equity (ROE) and earnings per share
(EPS). Companies studied were pharmaceutical company listed on the Indonesia
Stock Exchange study period from
2006-2010. Type of data used is quantitative data obtained from the IDX website
and ICMD. Data analysis techniques using simple linear regression.The result
showed that the positive effect on intellectual capital return on asset (ROA),
return on equity (ROE) and earnings per share (EPS). This is because the company
utilize and manage the intellectual capital owned by the well and the maximum,
so it can provide added value to earnings per share.
Keywords: Intellectual
Capital, Retun On Asset, Return On Equity, Earnings Per Share
Penulis: SHEARLY PUTRI WIJAYA
Kode Jurnal: jpakuntansidd120061
