PENGARUH  INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS      (STUDI EMPIRIS PADA LEMBAGA KEUANGAN)

Antung Noor Asiah

PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA LEMBAGA KEUANGAN)

Antung Noor Asiah

Abstract

The purpose of this research is to investigate the impact of intellectual capital on profitability in banking companies listed in Indonesia Stock Exchange. The population in this research are 28 banking companies, 16 finance companies and 12 insurance companies listed Indonesia Stock Exchange (BEI). The samples in this study are 22 banking companies, 6 finance companies and 7 insurance companies. Data used is secondary ones from Indonesia Stock Exchange (BEI) namely financial reports of banking companies, finance companies and insurance companies listed in years of 2006, 2007, 2008 and 2009. Samples were drawn by purposive sampling and had fulfill sample criterion. Multiple regression analysis was used to examine the relationship between intellectual capital and profitability. The empirical research found that intellectual capital, structural capital eficiency and capital employee eficiency has a significant positive relationship with profitability. despite, human capital efficiency isn’t proved as determinant of profitability.

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