Mar 07

Hubungan antara Kinerja Intellectual Capital dengan Kinerja Keuangan Perusahaan; suatu Kajian terhadap 50 Biggest Market Capitalization

Dwi Resti Agustin, Sri Wibawani WA., Ihyaul Ulum

(Fakultas Ekonomi Universitas Muhammadiyah Malang)


The principal purpose of this research is to investigate the association between the intellectual capital performance (measured by Value Added Intellectual Coefficient – VAIC) of firms and their financial performance (ROA, EPS, and ASR). Data has drawn from 50 Biggest Market Capitalization in 2006 and 2007. It is an empirical study using partial least squares (PLS) for the data analysis.

The findings show that IC positively influences to financial company’s performance, and IC positively influences to future financial company’s performance. Overall, the empirical findings suggest that value added capital employed (VACA) and profitability ROA remains the most significant indicator for VAIC and financial company’s performance. It was consistent with some previous studies.

Keywords: Intellectual Capital, Value Added Intellectual Coefficient (VAICTM), Partial Least Square

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  1. Shine Therapy

    Great article, i hope can know much information About it.

  2. rizki amaliah


    pak, untuk jurnal yg ini gak ada versi lengkapnya ya? trimakasih.

  3. @cak_lum

    ada, di prosiding simposium akuntansi PTM

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