PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN

Research is intended to test whether or not there are influence intellectual capital on the performance of corporate finance its measured by ROI (return on investment), ATO (asset turnover), and ASR (annual stock return), the population on this research is all companies listed on the indonesia stock. Samples set with purposive use sampling and obtained 12 companies manufacturing as samples research.The analysis can be concluded that intellectual capital not affect the 2 ratio financial namely ROI (return on investment), ATO (asset turnover), but intellectual capital affect against the ratio ASR (annual stock return). Keywords: intellectual capital, return on investment turnover, asset annual stock retur