PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

Abstrak

The value of the company's resources can be measured using Intellectual Capital. A company can measure the value added by the company through the company's resources by using Intellectual Capital. This study aims to examine and analyze the influence of independent variables Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) on the dependent variable, Return on Assets (ROA). Population in this study are mining sector companies in the Indonesia Stock Exchange. The research sample used a purposive sampling method to obtain 41 mining sector companies in the Indonesia Stock Exchange for the period 2016-2017 that met the research criteria. Data that has been collected will be analyzed using multiple linear regression methods and classical assumption tests. The study found that HCE and SCE had no effect on ROA, whereas CEE had a positive effect on ROA. This shows the factors that influence the financial performance of mining sector companies capital employee of the company. The manager of the mining sector company is expected to be able to increase the use of human capital and structural capital in the company's operations to increase its influence on the company's financial performance.

Keywords: financial performance; intellectual capital; return on assets