MEMPREDIKSI KINERJA KEUANGAN DENGAN INTELLECTUAL CAPITAL

This study aims to examine the influence of intellectual capital on corporate financial performance. The sample in this study uses companies listed on the Indonesia Stock Exchange which fall into the category of intensive intellectual capital companies such as banking, telecommunication, electronic, computer and multimedia, automotive, pharmaceutical and insurance companies. The sample of this company was chosen by purposive sampling. Independent variable in this research is intellectual capital which measured by using market to book value. The dependent variable of this research is the financial performance measured by the value of Return On Assets (ROA). Testing this hypothesis using the help of SPSS version 23.00. The test results show that intellectual capital does not affect the financial performance of the company. Keywords:Intellectual capital, financial performanc