Pengaruh intellectual capital terhadap kinerja keuangan perusahaan sektor keuangan yang terdaftar di bei tahun 2010-2014

The development in information technology and science has sparked growing concern in the management of intangible assets. One of the intangible assets that being the focus of attention is the intellectual capital. Its usefulness as an instrument to determine the value of the company makes intellectual capital becomes interesting variable. Companies’ management and reporting systems have lost their relevance because it is not able to present information that is essential to manage the process based on knowledge. Reporting system does not provide information about the identification and measurement of intangible assets of a company. The types of intangible assets such as employee competence, customer relations, simulation models, administration and computer systems as well as proprietary brands and patents are rarely reported in the financial statements. After the Organisation for Economic Cooperation and Development (OECD) held an international symposium that facilitate researchers to present the results of studies on the measurement and reporting of intangible assets, then people concern about the intellectual capital. The OECD forum was agreed that intellectual capital is a very important asset for the company to win the competition. The purpose of this thesis are to identify the intellectual capital of financial sector companies and to analyze the effect of intellectual capital for their perfomance. The method used is Value Added Intellectual Coefficient (VAIC). VAIC is an analytical procedure that is designed for management, shareholders, and stakeholders to monitor and evaluate the efficiency of the value added produced by using company resources. The value of intellectual capital represented by Business Performance Indicator (BPI). The result showed the majority of financial sector companies, especially bank, financing, and securities companies, have good intellectual capital value. This is shown from the value of BPI that claim the mayority of company is in the top performers category. The influence of intellectual capital in the company is different depending on the type of industry. The result showed that the intellectual capital influences companies financial performance such as bank, financing, and securities companies. The intellectual capital has no influence to insurance companies