Pengaruh Human Capital Efficiency (Hce), Structural Capital Efficiency (Sce), dan Capital Employed Efficiency (Cee) Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2014

Abstract

The objectives of this study are to analyze the impact of intellectual capital on company’s financial performance-Return on Asset (ROA). The variables used in this research consists of three independent variables namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), while the dependent variable is Return on Asset (ROA). Population of this research is banking companies listed in Indonesian Stock Exchange during 2012-2014, total 40 companies. Sample of this research is 20 companies selected according to certain criteria by purposive sampling method. The data collected of this research is quantitative data. The data source of this research is secondary source gotten from financial report and publicized through website on www.idx.co.id. The technique of data collecting is documentation technique. The method of data analysis of this research is multiple regression analize that use classic asumption test and hypothesis test. Testing was performed with SPSS program. The SPSS used was SPSS 21.0. The result show: (1) Human Capital Efficiency (HCE) not an impact on Return on Asset (ROA) the partially . (2) Structural Capital Efficiency (SCE) not an impact on Return on Asset (ROA) the partially . (3) Capital Employed Efficiency (CEE) has a significant impact on Return on Asset (ROA) the partially . (4) Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) has a significant impact on Return on Asset (ROA) the simultaneously.