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Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital (VAIC TM ), dengan komponen utama modal fisik (VACA), modal manusia (VAHU), dan modal struktural (STVA), kinerja keuangan, dengan indikator Return on Assets (ROA) dan Return on Equity (ROE). Data diambil dari 10 perusahaan asuransi yang terdaftar di
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