v
ABSTRACT
The purpose of this research to giving empiric evidence intellectual capital
influence which it’s measured by Value Added Intellectual Coefficient (VAIC) and the
three components (human capital efficiency, structural capital efficiency, capital employed efficiency) towards capital gain. Population in this research are 72 finance institution such banking, insurance and finance company which listed in Bursa Efek Indonesia (BEI) in 2012. Sample used in this research are 52 finance institution and taken by purposive sampling method. The statistical method use double linier regression test. The result show that from F-test intellectual capital and it’s components has influence towards capital gain. Partially, capital employed efficiency has negative and significant effect on capital gain but intellectual capital, human capital efficiency, and structural capital efficiency has no influence towards capital gain.
