Abstract
This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed 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 financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).
Highlights
Basis pertumbuhan perusahaan yang berubah ke basis pertumbuhan perusahaan berdasarkan pengetahuan dalam menciptakan nilai (Artinah, 2011)
This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, Return on Equity (ROE), Earnings per Share (EPS))
The results showed that the Intellectual Capital (VAIC) effect the company’s financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS)
Summary
Pengukuran ini kemudian akan dikaitkan dengan kinerja keuangan perusahaan. Demikian pula dengan tujuan penelitian ini, yakni untuk mengetahui pengaruh IC (VAIC) terhadap Return On Asset, Return On Equity, Earning per Share pada dua kelompok perusahaan manufaktur High IC Intensive di Bursa Efek Indonesia tahun 2010-2013
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