Intellectual Capital dan Ukuran Fundamental Kinerja Keuangan Perusahaan

Ceicilia Bintang Hari Yudhanti, Josepha C. Shanti


This study aims to examine the effect of intellectual capital and the fundamental measurements of company financial performance. This study also used several control variables, namely size and type of industry. Samples used in this study is the type of company that intensively used the intellectual capital, that is the service industry. The hypothesis are tested using multiple regression. Intellectual capital in the service industry showed the influence to the company's financial performance. Externalsize of the companies used to measure the intellectual capital is market-to-book value. Market responds to the company's profitability and company’s productivity.


Intellectual capital, fundamental measurement, company financial performance.

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The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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