PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

This study aims to prove empirically the influence of Intellectual Capital (IC) on the company's financial performance. Intellectual capital is measured using a method developed by Pulic is VAIC TM consisting of three resources, namely (VACA, VAHU, STVA), while the company's financial performance is measured by using the Return On Asset. The data used is the Annual Report 2015-2018. The data collection technique used is documentation. This test uses the Structural Equation Modeling (SEM) analysis method using SmartPLS 3.0 in 26 companies listed on the Stock Exchange in 2015-2018. From the results of the Outer test and the Inner test it can be seen that each indicator variable has a positive effect on the latent variable and the independent variable has a positive effect on the dependent variable