PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PADA INDUSTRI OTOMOTIF, METAL DAN ALLIED, SERTA CHEMICAL YANG TERDAFTAR DI BURSA EFEK IDONESIA (BEI) Abstraksi / Abstracts:
This study aimed to determine the effect of intellectual capital on firm performance. The sample used in this study is automotive industry, metal and allied, and chemicalcompanies listed in Indonesia Stock Exchange (BEI) in the period 2006-2011.The independent variable ishuman capital efficiency, structural capital efficiency, and capital employed efficiency.The dependent variable is the return on assets, return on equity and growthrevenue. From the results, HCEhas a negative effect on ROA, ROE, and haven’teffect on GR. Moreover,SCEhaven’t effect on ROA, ROE and GR. But,CEEhas a positive effect on ROA and ROE, but hasn’teffect on GR
Kata Kunci / Keywords:
capital employed efficiency, financial performance, growth revenue, human capital efficiency, intellectual capital
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