PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2018

ABSTRACT The purpose of this research to know the influence of intellectual capital on the financial performance in banking sector listed on the Indoseia Stock Exchange in 2015-2018. The population in this research is a registered banking company during the research period at Indonesia Stock Exchange. By using purposive sampling technique, a sample of 148 sample was obtained with a research period of 4 years 2015-2018. Hypothesis testing uses simple regression analysis method with the help of SPSS version 23. The result showed that intellectual capital has a significant positive on financial performance. Keywords : Intellectual Capital, Financial Performanc