INTELLECTUAL CAPITAL DAN FINANCIAL PERFORMANCE PERUSAHAAN DENGAN MENGGUNAKAN VALUE ADDED INTELLECTUAL COEFFICIENT (Studi Pada Perusahaan Perbankan di BEI Pada Tahun 2006-2009).
tujtu@@hiMdtut
qa
(studi Pida
Pqwlr{o Psbhkri
di BEr Prda
rahu rmGz0s)
Pr ttih hi tE tiur ut nqsdaiLi
dLdqat ..4t"1 niw@n F@k!ru, P x (atu /red hdbd@t
ca.llcid . ra@ rlhqta\ tifttjc I
i
tu
ans Pt6a4u r4s
,twit"t , bthw ktaoN Frpb Ntar@tua b tjohk etrd riht
tfttc) tu .qiht endqNa 4tufu"4 lrl(:,) k.tut'p ti@ja t'wr@
p.tr,hM Rot tur \ot Nnurd nFdrhrbtB"y43i{,rtua qo
khqjo
wa, q'd,11...... tt 11 t &.",h t 4 tr b, ! e. p\ a.t e r " .t
btdlqt itubuqq ,oE si4i1itur kkaqp rk{jd u{qwn Ral s.aostu
le-turt q\d enictunq 6rh) |ituk htdlpd Frs6 w3 4tt
nrahP bwtjokw
tq\ Ro]
1
,4Pdiryripktut 4r
ksod ,tr,a,{d
^oE
/an: du
a,,jo
c4,,d. Kidi.
K
on(r* rjll@F
age
pases
&pd
,
tsDgd@ (,"yrdgg) do bbo
ogi
F@h*^ jue h4 nqyi4bl
(lcrrolog) shiigs sue. d.yr
y&!s
ddi|iglbg.Fdd
Udno{nbdDdde!n.docdq
ddun€ftg|dbi'dfusudadd
''i'i''t'TlJ.&
bdd
utur@tu
Prudtrm
sog6r
Fi h bM (','tu dd,r).
d FNs@ tu$ r.kq yes
epd
n.n d p@tu n{nd
Lb
diujlrtuo &o@ hoF btu ,sd emiud rebrinqa sd d elNiud
(r/44ir?
4!r.
A$1
d bcqjd
&Fr
n{dos F@hroi rFh i rdd
ili ronrdif A$' hk beMjd iii es' bruF, rljud bEea Lsia Fis
Nn ili { dw| nocdrrs! ?4rir Fia pcirit knmNtr rtr}d@,
hdrt
[,,dibb@iFndu
h.tumriuh
bkDn
{Kms rhiq2of)
Iib reh,
dtujtur
r6tur
Fogdd@'t,{ud@Pidsb4d
]1'La3l'ylN.'''
fr.npdhjm r.F
$iFF,
driAi F4 dido'GirmF
iiebn.!vii'*
hr hi disu
m'uk,r4rtur 3@d'
s@{h od &l/ehr
F4d ibftcd cpid r{Ld4
!
P0d! ul; r
Fsnui
(vArc),
esmy' rlraed
ri!&ja ridm$i RoE du RoA
Fe
E{r!) dw\ tudbd'qt 4p d
.!"d av^r.) yqg dhirit] otrh
RoE (xdyu o,
\adxEt uprd enptarad qictcnq
F^.A) rsd!tsr Fleruh pddr
iN{@i,.|.dto}@alpruphyid
drd lLdtr d€4 h4i F6ahi di &kn Fhskb
kheie
vdibr r4r, .@/d.,6.i.ir (v^H!)
Flgsi@ililtfu&pvdih]RoEeDfirbyriFogdpg
{gJolal&ah\q6iFng
br r!tre, t.
2@5,
), Enliat tp$istbr
ot
tk
fudiqfueb.^e\hldbdldcoPld
FM
h&Me kdd olkkhdd
coprd,6l2) 8e416
Lqld d,oabifu
6,@tde
hdc
P.4wr8, bq't.nrbnrdu
w j{r!4o rG rlrad4oi /oft@r
Mqr,
s,e&a.
)atk 6td
'@3
rdstudcbkEs pdi a
Mc
c4ibr, 4(r): a&40
ltudhd@t cqpiit
166 syt@tN s.tu4q
e/d r!, u,
KuoE M!&j'
rr0)
Me4U4 aJ
ldqq
^.Nt
a dq o.t0).
qa
(studi Pida
Pqwlr{o Psbhkri
di BEr Prda
rahu rmGz0s)
Pr ttih hi tE tiur ut nqsdaiLi
dLdqat ..4t"1 niw@n F@k!ru, P x (atu /red hdbd@t
ca.llcid . ra@ rlhqta\ tifttjc I
i
tu
ans Pt6a4u r4s
,twit"t , bthw ktaoN Frpb Ntar@tua b tjohk etrd riht
tfttc) tu .qiht endqNa 4tufu"4 lrl(:,) k.tut'p ti@ja t'wr@
p.tr,hM Rot tur \ot Nnurd nFdrhrbtB"y43i{,rtua qo
khqjo
wa, q'd,11...... tt 11 t &.",h t 4 tr b, ! e. p\ a.t e r " .t
btdlqt itubuqq ,oE si4i1itur kkaqp rk{jd u{qwn Ral s.aostu
le-turt q\d enictunq 6rh) |ituk htdlpd Frs6 w3 4tt
nrahP bwtjokw
tq\ Ro]
1
,4Pdiryripktut 4r
ksod ,tr,a,{d
^oE
/an: du
a,,jo
c4,,d. Kidi.
K
on(r* rjll@F
age
pases
&pd
,
tsDgd@ (,"yrdgg) do bbo
ogi
F@h*^ jue h4 nqyi4bl
(lcrrolog) shiigs sue. d.yr
y&!s
ddi|iglbg.Fdd
Udno{nbdDdde!n.docdq
ddun€ftg|dbi'dfusudadd
''i'i''t'TlJ.&
bdd
utur@tu
Prudtrm
sog6r
Fi h bM (','tu dd,r).
d FNs@ tu$ r.kq yes
epd
n.n d p@tu n{nd
Lb
diujlrtuo &o@ hoF btu ,sd emiud rebrinqa sd d elNiud
(r/44ir?
4!r.
A$1
d bcqjd
&Fr
n{dos F@hroi rFh i rdd
ili ronrdif A$' hk beMjd iii es' bruF, rljud bEea Lsia Fis
Nn ili { dw| nocdrrs! ?4rir Fia pcirit knmNtr rtr}d@,
hdrt
[,,dibb@iFndu
h.tumriuh
bkDn
{Kms rhiq2of)
Iib reh,
dtujtur
r6tur
Fogdd@'t,{ud@Pidsb4d
]1'La3l'ylN.'''
fr.npdhjm r.F
$iFF,
driAi F4 dido'GirmF
iiebn.!vii'*
hr hi disu
m'uk,r4rtur 3@d'
s@{h od &l/ehr
F4d ibftcd cpid r{Ld4
!
P0d! ul; r
Fsnui
(vArc),
esmy' rlraed
ri!&ja ridm$i RoE du RoA
Fe
E{r!) dw\ tudbd'qt 4p d
.!"d av^r.) yqg dhirit] otrh
RoE (xdyu o,
\adxEt uprd enptarad qictcnq
F^.A) rsd!tsr Fleruh pddr
iN{@i,.|.dto}@alpruphyid
drd lLdtr d€4 h4i F6ahi di &kn Fhskb
kheie
vdibr r4r, .@/d.,6.i.ir (v^H!)
Flgsi@ililtfu&pvdih]RoEeDfirbyriFogdpg
{gJolal&ah\q6iFng
br r!tre, t.
2@5,
), Enliat tp$istbr
ot
tk
fudiqfueb.^e\hldbdldcoPld
FM
h&Me kdd olkkhdd
coprd,6l2) 8e416
Lqld d,oabifu
6,@tde
hdc
P.4wr8, bq't.nrbnrdu
w j{r!4o rG rlrad4oi /oft@r
Mqr,
s,e&a.
)atk 6td
'@3
rdstudcbkEs pdi a
Mc
c4ibr, 4(r): a&40
ltudhd@t cqpiit
166 syt@tN s.tu4q
e/d r!, u,
KuoE M!&j'
rr0)
Me4U4 aJ
ldqq
^.Nt
a dq o.t0).