PENGARUH INTELECTUAL CAPITAL DALAM MEMPREDIKSI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study was to test whether the influence of intellectual capital on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange,2008-2010 period. This research uses the object of research as much as 64 manufacturing companies that recorded on the Stock Exchange, for three years .2008 to 2010. This study tested the VAIC components of financial performance measures with multiple linear regression for data analysts. This study also found that the IC (VAIC) effect on ROA in the same year and in the future. This study also found that Vaca and ROA is the most significant indikakor VAIC and financial performance. limitations in this study, this study only uses ROA as a measure of financial performance. In this case the component ROA can not represent the overall financial performance. Few samples that are used are also not able to represent manufacturing companies in Indonesia. Key word: Intelectual capital, financial performanc