Abstract :
ABSTRACT
The research aims to know the influance of Intellectual Capital (IC) comprising
the value added capital employed, value added human capital, structural capital
value added and vakue stocks that comprise the price earning ratio (PER) of
financial performance against mining companies listed on the Indonesia stock
exchange.
The population of this research is the consistent mining companies listed on
Indonesia stock change during the period 2013-2015 totalling 44 companies.The
technique used is the sampling technique purposive sampling. Based on
predefined criteria obtained a sample of a number of 28 companies. Types of data
used are secondary data taken with the method of documentation by accessing the
idx.co.id site, ICMD. Data analysis technique used is multiple regression
analysis.
The researc result showed that: (1)there is no positive and significant influance
among VAHU against financial performance; (2)there is no positive and
significant in fluence between the VACA against financial performance; (3)there
is positive and significant influance of influance between STVA against financial
performance; (4) there is positive and significant influance between the Price
Earning Ratio (PER) of financial performance.
Keywords: VACA, VAHU, STVA, PER and Financial performance.