The Role of Corporate Intellectual Capital
Hiras Pasaribu, Dian Indri Purnamasari, Indri Tri Hapsari

Abstract
The purpose of this study was to test empirically the relationship between measures of intellectual capital to firm performance. The research was done by taking a sample of 78 companies from the manufacturing companies listed on the Stock Exchange the period 2006-2008. Intellectual capital is measured by VAICTM developed by Pulic. While the size of the company's performance measured by ROE, EPS, ASR, ATO, PER, GR. The results of this study is that the Intellectual Capital (VAIC) proved to be significantly positive effect on the performance of the company, Intellectual Capital (VAIC) proved to be significantly positive effect on future company performance, average growth rate (ROGIC) did not show significant positive effect on depan. The company's performance of this research is expected to be additional information on business organization and performance assessment in the management of the company's intellectual capital to create value for companies that can provide a competitive advantage.

Full Text: PDF

Copyright © 2014: www.aijcrnet.com. All Rights Reserved.