PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN

• Main Authors: , Davit Pratama Putra Kusdiat, , Wiwin Rahmanti, SE., M.Com.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/100323/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56407
• Institution: Universitas Gadjah Mada

The purpose of this study is to examine empirically the relation between intellectual capital and company�s performance. Intellectual capital measured using Pulic�s method is value added intellectual coefficient (VAIC TM ) as the efficiency measures of capital employed and intellectual capital. Company�s performance measured using three indicators (ROE, EPS, and ASR). Sample consists of 91 firms from service sectors listed on Indonesia Stocks Exchange since 2001 to 2010. Data analysis tools to test hypothesis is Partial Least Square (PLS). The results show evidence that intellectual capital has a positive impact but not significant on company�s performance and future company�s performance, and rate of growth of intellectual capital (ROGIC) has positive impact but not significant on future company�s performance. These results indicated that intellectual capital doesn�t have important role on contribution to company�s performance.