PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN NILAI PASAR PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

The study aimed examine the effect of intellectual capital on the financial performance and market value in the LQ45 company listed on the Stock Exchange 2008-2011. By using a model-Value added intellectual pulic coefficients (VAIC), the study examined the relationship between the capital employee (CE), human capital (HC) and structural capital (SC) of the financial performance (EPS) and market value company (PBV). The data used are 13 companies listed in the Indonesia Stock Exchange in 2008-2011. The result of this research showed variable VACA have a significant on EPS, while for variable VAHU and STVA have a not significant on EPS, no effect between variable STVA the PBV, while VACA and VAHU have a significant on PBV. Keywords: Intellectual Capital (IC),Financial Performance (EPS) and Price To Book Value (PBV