PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Terhadap Perusahaan Multinasional yang Terdaftar di BEI)

The research aims to examine the effect of intellectual capital on financial performance (Profitability, Productivity, and Market Value). Profitability measured using Return On Asset (ROA). Productivity measured using Asset Turnover (ATO). And Market Value measured using Price-To-Book Value (PBV). The population in this research is a multinational company listed on the Indonesia Stock Exchange (IDX) in the period 2016-2017. The samples used as many as 52 companies, using purposive sampling. Method of analysis in this research is a simple linear regression analysis. The result showed that intellectual capital positive significant effect on return on asset. Intellectual capital negative significant effect on asset turnover. Intellectual capital positive significant effect on price-to-book value