PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to find out whether there is influence of intellectual capital on financial performance. This research is based on the low utilization of corporate resources to increase its profit. Measurement performance of intellectual capital uses pulic method is Value Added Intellectual Coefficient (VAICTM), while the financial performance, measured by: return on assets (ROA) and return on equity (ROE) ratio. The sample used in this research is a companies listed in Indonesian Stock Exchange for three years 2011-2013 period.The method to determine the sample in this research is purposive sampling. This research took sample from 24 companies from banking industry. This research examined the three components of value added intellectual coefficient VAICTM its value added capital employe (VACA), value added human capital (VAHU) and structural capital value added (STVA). The company's financial performance measure using ratio ROA and ROE and analysis using regression linear. The result showed that there are influences between independent variables of intellectual capitalwith return on asset and return on equity can be increase company financial performance, this result seen from the statistic test obtained by t - count with significant levelresult is 0,044 for ROA and 0,006 for ROE, because the result is less than 0,05, all of hypothesis is accepted. So that, the results of this research can be used for further research by adding other variables that are not mentioned in current research. Keywords : Intellectual Capital, Financial Performing, Return on Asset, Return on Equity