Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

Abstract

The purpose of this study is to determine the influence of intellectual capital on financial performance at State-Owned Enterprises in the Indonesia Stock Exchange. In this study, financial performance is measured using return on asset, asset turnover, and growth revenue. The research method used in this research is descriptive analysis method by using simple linier regression analysis and data analysis technique using quantitative method. Population in this research is company State Owned Company that exist in Indonesia Stock Exchange period 2012-2015. Sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 12 companies that meet the required sample criteria with the observation period for 4 years. The results of this study indicate that: (1) variable intellectual capital affect the financial performance proxied by return on assets. (2) intellectual captal variable do not affect the financial performance proxied by asset turnover. (3) intellectual capital variable does not affect the financial performance proxied by growth revenue. Further research is suggested to: (1) add other variables that may affect the company's financial performance. (2) using different research samples and increasing the time span of the study. (3) using other measurement models in detecting the company's financial performance practices