Abstract
The value of the company's resources can be measured using Intellectual Capital. A company can measure the value added by the company through the company's resources by using Intellectual Capital. This study aims to examine and analyze the influence of independent variables Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) on the dependent variable, Return on Assets (ROA). Population in this study are mining sector companies in the Indonesia Stock Exchange. The research sample used a purposive sampling method to obtain 41 mining sector companies in the Indonesia Stock Exchange for the period 2016-2017 that met the research criteria. Data that has been collected will be analyzed using multiple linear regression methods and classical assumption tests. The study found that HCE and SCE had no effect on ROA, whereas CEE had a positive effect on ROA. This shows the factors that influence the financial performance of mining sector companies capital employee of the company. The manager of the mining sector company is expected to be able to increase the use of human capital and structural capital in the company's operations to increase its influence on the company's financial performance.
 Keywords: financial performance; intellectual capital; return on assets
Highlights
The value of the company's resources can be measured using Intellectual Capital
This study aims to examine and analyze the influence of independent variables Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) on the dependent variable, Return on Assets (ROA)
Penelitian empiris ini membuktikan bahwa manajer dalam perusahaan terutama sektor pertambangan perlu untuk meningkatkan efisiensi penggunaan modal struktural dan modal manusia dengan memberikan pelayanan yang lebih terhadap kegiatan operasional perusahaan seperti kemampuan sumber daya yang kompeten, sarana-prasarana yang menunjang kinerja yang baik dan meningkatkan gaji serta tunjangan yang dapat meningkatkan kinerja keuangan perusahaan
Summary
The value of the company's resources can be measured using Intellectual Capital. A company can measure the value added by the company through the company's resources by using Intellectual Capital. Efisiensi capital employed akan dimanfaatkan agar mampu meningkatkan ROA sebagai ukuran dari kinerja keuangan perusahaan karena modal yang digunakan merupakan nilai dari total aktiva yang berkontribusi pada kemampuan perusahaan dalam menghasilkan pendapatan atau laba.
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