Institutional Repository | Satya Wacana Christian University: Dampak Intellectual Capital terhadap Capital Gain pada Lembaga Keuangan

ABSTRACT
The purpose of this research to giving empiric evidence intellectual capital
influence which it’s measured by Value Added Intellectual Coefficient (VAIC) and the
three components (human capital efficiency, structural capital efficiency, capital
employed efficiency) towards capital gain. Population in this research are 72 finance
institution such banking, insurance and finance company which listed in Bursa Efek
Indonesia (BEI) in 2012. Sample used in this research are 52 finance institution and
taken by purposive sampling method. The statistical method use double linier
regression test. The result show that from F-test intellectual capital and it’s
components has influence towards capital gain. Partially, capital employed efficiency
has negative and significant effect on capital gain but intellectual capital, human
capital efficiency, and structural capital efficiency has no influence towards capital
gain.

Key word : Intellectual capital, Capital gain, Finance institution

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