PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN HIGH INTENSIVE IC 

INFLUENCE OF INTELLECTUAL CAPITAL ON HIGH INTENSIVE IC COMPANY PERFORMANCE

Penelitian ini menguji secara empiris apakah setiap komponen intellectual capital berpengaruh terhadap kinerja perusahaan kategori high intensive IC di Indonesia. Pengukuran kinerja perusahaan menggunakan ROA dan ATO, sedangkan intellectual capital menggunakan MVAIC. Sampel yang digunakan sebanyak 154 perusahaan kategori high intensive IC yang listing di BEI mulai 2015 hingga 2019. Analisis regresi linier berganda digunakan dalam pengujian data dengan program SPSS. Hasil pengujian yang diperoleh ialah structural capital, relational capital, capital employed berpengaruh positif terhadap kinerja perusahaan kategori high intensive IC di BEI periode 2015 - 2019. Namun, human capital menunjukkan pengaruh negatif terhadap kinerja perusahaan kategori high intensive IC di BEI periode. 2015 - 2019.

This study empirically examines whether each component of intellectual capital has an effect on the performance of companies in the high intensive IC category in Indonesia. Measurement of company performance uses ROA and ATO, while intellectual capital uses MVAIC. The sample used was 154 companies in the high intensive IC category listed on the IDX from 2015 to 2019. Multiple linear regression analysis was used in data testing with the SPSS program. The test results obtained are that structural capital, relational capital, capital employed have a positive effect on the performance of high intensive IC category companies on the IDX for the 2015 - 2019 period. However, human capital shows a negative effect on the performance of high intensive IC category companies on the IDX period. 2015 - 2019.