INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE

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-...

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Bibliographic Details
Published in:	Benefit (Surakarta, Indonesia) Vol. 1; no. 1; pp. 70 - 78
Main Authors:	Hermawan, Sigit, Mardiyanti, Ummy Imaniar
Format:	Journal Article
Language:	English
Published:	Muhammadiyah University Press 22-08-2016
Subjects:	Intellectual Capital (VAIC), financial performance (ROA, ROE, EPS)
Online Access:	Get full text
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Summary:	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).
ISSN:	1410-4571 2541-2604
DOI:	10.23917/benefit.v1i1.2367