PENGARUH INTELLECTUAL CAPITAL, BOPO, DER DAN LDR TERHADAP RETURN ON EQUITY EMITEN PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2008-2012

COVER JEB Vol 8 No 3 PENGARUH INTELLECTUAL CAPITAL

Jurnal Ekonomi dan Bisnis

Vol. 8, No. 3, November 2014: 151-160

ISSN: 1978-3116

 

Rowland Bismark Fernando Pasaribu

Dionysia Kowanda

Sugiharti Binastuti

Ade Prasetyo

 

The objectives of this study are to analyze the impact of intellectual capital, Operating Expense to Operating Income (BOPO), Debt to Equity Ratio (DER) dan Loan to Debt Ratio (LDR) on company’s performance-Return on Assets (ROA). The population used in this study was companies that listed in Indonesia Stock Exchange (IDX) in 2008-2012. Samples were selected using purposive sampling method and 22 banking companies were able to fulfill the criteria used as sample. The analysis method used is multi linear regression, multicollinearity test, autocorrelation test, F-test, t-test and determination test. The model that used to measure intellectual capital was Pulic model separately-using Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), dan Value Added Capital Employed (VACA). The result of F test showed that VAHU, STVA, and VACA, BOPO, DER and LDR have significant influence on ROA. The result of t tes showed that VAHU had no significant influence on ROA, but STVA and VACA have significant influence on ROA. BOPO and DER have negative and significant influence on ROA but LDR had positive and significant influence on ROA.

Keywords: Intellectual Capital, VAHU, STVA, VACA, BOPO, DER, LDR, ROA

JEB Vol 8 No 3 Nov 2014 PENGARUH INTELLECTUAL CAPITAL, BOPO, DER, DAN LDR TERHADAP ROE

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