ANALISIS PENGARUH MODAL FISIK, MODAL FINANSIAL, DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BEI PERIODE 2010—2014

This study aims to determine the effect of physical capital, financial capital, and intellectual capital to the financial performance of trade, services, and investment companies listed on the Indonesia Stock Exchange. Population in this study are trade, services, and investment companies listed on the Indonesia Stock Exchange period 2010—2014. Sample determined by using purposive sampling method. The sample obtained were as much 56 companies. Testing the hypothesis using Partial Least Square analysis method with the help of Warp PLS 5.0. The test results showed that the first hypothesis (H1) which states that physical capital have positive effect on corporate financial performance, accepted. The second hypothesis (H2) which states that financial capital have positive effect on corporate financial performance, accepted. The third hypothesis (H3) which states that intellectual capital have positive effect on corporate financial performance, accepted.

Keywords: physical capital, financial capital, intellectual capital, VAICTM, corporate financial performance, Partial Least Square.