PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERCATAT DI BEI TAHUN 2012-2014)

Abstract

Competition among businesses has been increasing at the era of globalization. Growing
consumer demand encourages manufacturers to improve themselves in order to survive in
competition. One effort that can be done is to improve managerial performance and innovation.
Therefore, companies need to consider not only the tangible assets but also intangible assets
towards knowledge-based businesses.
This study aims to determine whether there is influence between Intellectual Capital
(Human Capital, Structural Capital and Capital Employed) on the performance of the consumer
goods industry companies listed on the Indonesia Stock Exchange in the year 2012-2014. Type of
this study use explanative type. Technique sampling from this study is saturation sampling. The
population used a total of 35 consumer goods industry companies listed on the Indonesia Stock
Exchange in 2012-2014. This study use SPSS for Mac version 21.
Results from the study showed that there is no significant relationship between Human
Capital and Corporate Performance, as well as the Structural Capital is no significant effect on
the Company's Performance. However, Capital Employed has a significant impact on the
Company's Performance. Based on these results it can be said that the performance can be
affected by the Company's Capital Employed which means the relationship between the company
and external parties can better improve the company's performance. The recommendation is
companies should pay attention to manage intangible assets, especially Capital Employed because
it can affect the performance of companies.