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

This study aims to examine the factors that affect financial performance. This study use intellectual capital as independent variable and financial performance as dependent variable. Intellectual capital which used in this study is VAIC™ model with VACA (Value Added Capital Employed), VAHU (Value Added Human Capital), and STVA (Structural Capital Value Added) as indicator. The unit of analysis of this study are services companies listed in Indonesian Stock Exchange within period 2012-2014. Data used in this study is secondary data, data collected with documentation method by examine services companies financial report. The number of samples are 31 companies each year with total 93 companies within period 2012-2014. The results of this study state that intellectual capital have an effect on services companies financial performance listed in Indonesian Stock Exchange