PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

This study aims to examine the effect of intellectual capital on the financial performance banking companies listed on the Stock Exchange (Stock Exchange Indonesia) in the study period 2012-2014. The data used in this research is secondary data, by taking the company's annual financial statement data that has been published. Sample selection method used is purposive sampling method and acquired 29 companies were used as samples. Hypothesis testing using multiple regression analysis with SPSS version 21.0. The test results showed that the first hypothesis (H1) who stated that the Human Capital Efficiency (HCE) effect on the company's financial performance (ROA), received. The second hypothesis (H2) which states that the Structural Capital Efficiency (SCE) effect on the company's financial performance (ROA), is accepted. The third hypothesis (H3) which states that Capital Employed Efficiency (CEE) did not affect the company's financial performance (ROA), was rejected. The fourth hypothesis (H4) stating Intellectual Capital affect the ROA.

Keyword : Intellectual Capital, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE), VAICTM, ROA.