PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract: The objective of this study is to analyze the influence of Intellectual Capital to Corporate Finance Performance. Based on the result of this study, show that : a) There is a positive influence of Intellectual capital (VACA, VAHU, and STVA) to the company's financial performance (Return on Equity, Return on Total Assets, Asset Turn Over, and Growth Revenue).; b) There is a positive influence of Intellectual capital (Vaca, VAHU, and STVA) to the future of company's financial performance, and c) There is a positive influence of average growth of the Intellectual Capital to the future company's financial performance..
Keywords: Intellectual capital; Financial Performance
Penulis: Ronny Malavia Mardani
Kode Jurnal: jpakuntansidd110300

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Jp Akuntansi dd 2011