Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Subsektor Hotel, Restoran dan Pariwisata

Abstract

Financial performance is classical problem that every corporate has. Every corporate has a responsibility to the stakeholder for stabilize and improve their own financial performance. RBV theory and others study thats concern on financial performance created the point of view of resource that is perspective of intellectual capital. That’s perspective are possible for corporate to understand the strategic resource on improve their own financial performance. The purpose of this research is to determine the influence of human capital efficiency, capital employed efficiency, structural capital efficiency and overall of intellectual capital toward corporate financial performance. Research focused on hotel industry in BEI during 2012-2015. Sampling technique applied is saturation sampling method and final sample are 17 companies. Multiple linear regression chosen to analyze the data. The study indicate only variable structural capital efficiency has no significant effect on financial performance. Managers can improve the used of structural capital to increase the influence on corporate financial performance    Keywords: financial performance, intellectual capital, RBV Theory