ABSTRACT
The purpose of this study was to analyzed the influence of intellectual capital to financial performance. This study uses a Pulic Method (VAIC TM) in measuring the performance of intellectual capital as the independent variable.
Return On Asset (ROA), Asset Turn Over (ATO), and Price Earning Ratio (PER) is a proxy of financial performance as the dependent variabel. This research uses secondary data, collected method was purposive sampling. Sources of data obtained from the Indonesian Capital Market Directory (ICMD) and the IDX for 3 years in the 2010-2012 period. There are 37 consumer goods sectors manufacturing company listed on the Stock Exchange and 19 companies is qualified.This study uses simple linier regression for data analysis.
The results showed that intellectual capital provides a positive and significant influence on Return On Asset (ROA), Asset Turn Over (ATO), and Price Earning Ratio (PER). Overall, this research found that human capital (VAHU) gives the most contribution in creating value added of the company.
Keywords: Intellectual Capital, Return On Asset (ROA), Asset Turn Over (ATO), and Price Earning Ratio (PER).