PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017

The research problem is still still a lack of special attention to intellectual capital owned by the company. This can be seen from the existence of differences between book values and market value of assets in the company's financial statements caused by intangible assets. Therefore, the purpose of this study is to examine the influence of intellectual capital on financial performance of banking companies listed on the Indonesia Stock Exchange 2015-2017.
The population in this study are Banking companies (are general bank) that is listed on the Indonesia Stock Exchange period 2015-2017. Of the 42 companies selected from 43 companies using puposive sampling method. The data used in this study is secondary data, by downloading the financial statements from the website www.idx.co.id. Data analysis techniques used are descriptive statistics, classical assumtion test and multiple regression analysis.
The result of this study shows that: first, Capital Employed Efficiency and Structural Capital Efficiency have an influences toward financial performance, its meaning that the company with efficiently able to manage physical capital and the productivity employee support capital. Second, Human Capital Efficiency does not influence toward financial performance, its meaning that company’s resource does not manage by efficient.
The conclusion of this study is that management of human capital in banking companies 2015-2017 has not been able to influence the level of financial performance. However, in general the intellectual capital of a banking company has an effect on financial performance, so that the better management of the intellectual capital of a company, the company's financial performance will increase.