PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2019)

Abstract

This study was aimed to examine the effect of intellectual capital on company performance. The independent variables used in this research are intellectual capital consists of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of annual report collected through the Indonesia Stock Exchange (IDX). This research used purposive sampling method. The sample of this study consisted of 35 companies listed on the Indonesia Stock Exchange (IDX) out of a population of 105 samples in the period of 2017-2019. This study applied multiple regression analysis. The results showed that Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) has a significant effect on firm financial performance. However, Human Capital Efficiency (HCE) has not significant effect on firm financial performance.