PENGARUH INTELLECTUAL CAPITAL TERHADAP PERTUMBUHAN PENDAPATAN DAN PRODUKTIVITAS KARYAWAN ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2010-2012 )

Abstract

This research aim to test empirically the influence of intellectual capital on the revenue growth and employee productivity. This research examines indicators of intellectual capital (HCE, SCE, CEE) on revenue growth (RG) and employee productivity (EP). Method of measuring intellectual capital used is Pulic models, that are aggregate- Value Added Intellectual Capital (VAIC) or on per component Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). Purposive sampling method is used in determining the number of samples and obtained 56 companies. The data is the financial report of manufacturing companies sourced from Indonesia Stock Exchange (IDX) 2010-2012 and this research uses multiple linear regression analysis and SPSS 16:00 as data processing tools.

The results of the research indicate that the variable of the first model HCE, and CEE does not significantly affect the RG whereas SCE variables significantly influence the RG. And the results of the second model shows that the variable HCE, SCE, and CEE significantly influence the EP.

Keyword : intellectual capital (Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency), revenue growth and employee productivity.