Reaksi Investor atas Kinerja Intellectual Capital pada Industri Perbankan Indonesia

Abstract

Tanggal masuk 03-12-2014 This research was conducted to examine the influence of intellectual capital on investor's reaction. The data used in this research was annual report of banking company listed in Bursa Efek Indonesia for the year 2008-2013. There are 16 companies taken as sample, and obtained by purposive sampling method. The statistics method used was simple and multiple linear regressions. The result suggested that intellectual capital had positive influence on investor's reaction and its each component also had similar result. This indicates that intellectual capital recognized as an important resource in the creation of value for the banking companies in Indonesia.