Pengaruh Modal Intelektual terhadap Kinerja Perusahaan dengan Leverage sebagai Variabel Kontrol (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009 – 2011)

Abstract

The purpose of this research is to analyze the influence of intellectual capital to firm performance on mining companies listed in Indonesia Stock Exchange on 2009-2011. The research design used is causal comparative. This research has 29 companies as the population and 15 as the sample of research. Purposive sampling used to select the sample. The type of data on this research is secondary data obtained from idx.co.id This research uses intellectual capital which is measure by VAIC . The method of collecting data is documentation technique. TM, consists of human capital efficiency, structural capital efficiency, and capital employed efficiency as independent variables, firm performance as dependent variable, and leverage as control variable. This research uses multiple linear regression analysis for statistical analysis and the regression model has been tested on classical assumption test. The result of this research finds that human capital efficiency, structural capital efficiency, and leverage partially not influence firm performance, but capital employed efficiency influences it. The simultaneous test shows that human capital efficiency, structural capital efficiency, capital employed efficiency and leverage influence firm performance