Pengaruh Intellectual Capital Terhadap Capital Gain pada Perusahaan Asuransi dan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)

Abstract

This study aims to determine whether the Intellectual capital (Human Capital Structural Capital and Customer Capital) as measured by the method VAIC effect on capital gains. Data was collected by using purposive sampling. The samples on this research are 35 insurance and banking companies listed in Indonesia Stock Exchange in 2010-2014. Analysis method that used in this study was multiple regression analysis. The findings of this study indicate that (1) Human Capital that is then called by HCE (Human Capital efficiency) has significant effect on capital gains (2) Structural Capital that is then called by SCE (Structural Capital efficiency) had no significant effect on capital gains (3) Customer Capital which was then called the CEE (capital employeed efficiency) had no significant effect on capital gains.