Pengaruh Modal Intelektual terhadap Kinerja Keuangan Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2014

Abstract

The problem formulation in this research is to what extent the effect of intellectual capital as measured by model public is value added intellectual capital (VAIC) or as components human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE) on financial perfomance as measured with return on asset in banking companies listed in IDX 2011-2014. The porpuse of this research is to know the effect of intellectual capital on financial banking. In step with this pupose, this pursose implemented with purposive sampling method. It means the sample on this research selected based on certain criteria.Sampel on this research of 20011-2014 in 27 companies banking. The technique of collection data on secondary data obtained form (http://www.idx.co.id) on 2011-2014 The result of first hypothesis testis HCE, SCE,CEE and VAIC simultaneously (test F) significant impact on financial performance in banking campanies listed in IDX 2011-2014. While partially (test T) only found in VAIC, has a impact and significant to return on asset