Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016)

Abstract

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA

The Influence of Intellectual Capital and Good Corporate Governance on Profitability at Conventional Commercial Banks in Indonesia

“…The company's ROA value can increase if the company is able to make good use of human capital because human capital contributes to the company in generating profits. The results of this study are in line with previous research conducted by Meles et al (2016), Saraswati & NR (2018), and Kazhimy & Sulasmiyati (2019) stated that VAHU has a positive effect on profitability.…”

“…Pulic (2004) states that in addition to being a production expense, employee expenses are also considered an investment for the company (Meles et al, 2016). VAHU can be a picture of the company's performance in managing its human resources to achieve efficient profits (Saraswati & NR, 2018). VAHU can be calculated using the following formula.…”

“…VAHU can be an overview of the company's performance in managing its human resources to achieve efficient profits (Saraswati and NR, 2018).…”