Pengaruh Intellectual Capital terhadap Profitabilitas, Produktivitas, dan Nilai Pasar (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Abstract

The purpose of this study was to investigate the relationship between the value added component - the main component based on the resources of the company (ie physical capita, human capital, structural capital.) And 3-dimensional traditional financial performance: Profitability (ROA), Productivity (ATO), and Values market (MBV). Data obtained from 39 Vendor listed on the Stock Exchange for 4 years bertutut - row, from 2012 to 2015. This study using purposive sampling for analysis of data. These findings suggest that there is a positive effect IC (VAIC) on the financial performance of the company. The empirical findings of this study stated that the VAIC, ROA, ATO, and MBV is an indicator that significantly affects financial performance.