PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING

The purpose of this study is to empirically examine influence of intellectual capital measured by Pulic model the value added intellectual coefficient (VAICTM) or in a component – value added human capital (VAHU), value added structural capital (STVA), and value added physical capital (VACA) with variable moderat firm size can affect the company’s financial performances measured by return on equity (ROE), earning per share (EPS), and return on assets (ROA). Data are drawn from 161 manufacturing Companies listed in Indonesia Stock Exchange 2008 -2012. It is an empirical study using Partial Least Square (PLS) for the data analysis. Three elements of intellectual capital, firm size and company performances are tested by this study. The findings show that: intellectual capital (VAICTM) influences positively to financial company’s, and firm size as moderating variable can moderate the relationship of intellectual capital and financial performance of manufacturing firms. Keywords : intellectual capital, financial performance, firm size, PL