The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011

The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011 Dea Nikki Rona Luciana Spica Almilia Primary Author mixed material bibliography Bagian Serial The Indonesian Accounting Review ind Indonesia Sumber artikel:Jurnal. Halaman: 193-202 The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital structural capital and physical capital which can affect thecompanys financial performances measured by return on equity (ROE) earning pershare (EPS) and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the companysmodest size while the intellectual capital (VAICTM) has no affect on earningper share (EPS). pdf 1. MODAL INTELEKTUAL 2. PERUSAHAAN - KINERJA - KEUANGAN 657.072 IND UPT Perpustakaan UM Koleksi Bahan Pustaka Perpustakaan UM 2 -74346 2019-07-17 00:00:00 2019-07-17 00:00:00 machine generated