INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE
Abstract: This study aims to
examine and analyse the effect of intellectual capital on frm fnancial performance
(ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive
companieslisted in Indonesia Stock Exchange. sample obtained with as many as 76
companies with research period is 2010-2013. Independent variables used are the
intellectual capital measured using VAICTM, while the dependent variable is
Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data
analysis technique used is a simple linear regression. The results showed that
the Intellectual Capital (VAIC) effect the company’s fnancial performance
Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).
Keywords: Intellectual Capital
(VAIC), fnancial performance (ROA, ROE, EPS)
Penulis: Sigit Hermawan dan
Ummy Imaniar Mardiyanti
Kode Jurnal: jpmanajemendd161201
