PENGARUH INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN (STUDI EMPIRIS TERHADAP PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

This research has purpose to gave empiric evidence intellectual capital influence and the three components (human capital efficiency, structural capital efficiency, capital employee efficiency) towards capital gain on banking company that listed in Bursa Efek Indonesia (BEI). Population in this research was 30 banking companies which listed in Bursa Efek Indonesia (BEI) in 2005 -2009. Sample in this research was 16 banking companies. Data that used in this research was secondary data from Bursa Efek Indonesia (BEI) i.e. financial report of banking company which listed in 2005 -2009. The sample taken by purposive sampling and match to the criteria of sample choosing that. It used double regression analysis to analyze the relationship between capital gain and some of independent variable. Empiric research has result a finding that intellectual capital was not influence significantly towards capital gain and also the three components i.e. human capital efficiency, structural capital efficiency, capital employee efficiency. This finding is increasing the knowledge about intellectual capital.