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Research title and researcher
Research title : Pengaruh Intellectual Capital Terhadap Profitabilitas Industri Makanan dan Minuman di BEI Periode 2011-2015 || Konferensi Ilmiah Akuntansi IV; ISBN 978-602-70083-4-2; 2-3 Maret 2017; Hal. 146
Researcher : Resty Harianti, Indra Wijaya
Keywords : Intellectual Capital, Foods and Beverages Industry, Profitability
Abstract

The purpose of this study was to analyze the effect of the Intellectual Capital on profitability. Independent variable used was The Intellectual Capital and the dependens variable used were ROA, ROE, NPM, GPM. The Intellectual Capital was measured using Value Added Intellectual Coefficient (VAICTM). The samples were food and beverage companies listed on 2011-2015 period that were chosen using the purposive sampling method. The results of this study was the VAIC had no significant impact on the ROA and ROE variables but had significant negative impacts on the NPM and GPM variables.

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