PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE

Indra Gunawan Siregar, Basuki Basuki, Dede Sunaryo

Abstract


This study aims to examine and analyze the influence of intellectual capital on financial
performance. The design of this study uses explanatory causality design. The population used
in this study is a company listed on the IDX specifically the property and real estate sector for
the period 2012-2017. The analysis method uses multiple linear regression analysis and data
analysis. The sample selection technique uses purposive sampling.
The results of this study partially show that VACA, VAHU variables influence financial
performance (ROA). Whereas STVA and marketing expenses have no effect on financial
performance (ROA). Simultaneously it proved to have an effect on financial performance. The
findings of this study are the ability of companies to manage efficiently and effectively existing
resources, and respond well to the market.
Keywords: Intellectual Capital, Marketing Expenses and ROA


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References


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DOI: http://dx.doi.org/10.31000/sinamu.v1i0.2136

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DOI (PDF): http://dx.doi.org/10.31000/sinamu.v1i0.2136.g1316

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