@misc{eprints61486,
           month = {Juni},
           title = {THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY?S
FINANCIAL PERFOMANCE AND STOCKS RETURNS
(Empirical Studies on LQ 45 Companies Listed in Indonesian Stocks Exchange

for Year 2015 -2017)},
          author = {1411011127 Surya Aji Utomo},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {Fakultas Ekonomi dan Bisnis},
            year = {2021},
             url = {http://digilib.unila.ac.id/61486/},
        abstract = {The aim of this research is to determine the effect of intellectual capital towards
firms financial performance and stocks return. The measurement of intellectual
capital use Value Added Intellectual Coefficient (VAIC) models developed by
Pulic while the firm financial performance proxied by ROA. The population of
this study are LQ 45 companies listed in IDX for year 20152017. The sample
selected by using purposive sampling method. Based on the existing criteria, there
are 32 companies that became sample in this study. The data analysis in this study
use multiple linear regression method with Eviews 9 statistical program. The
result shows that there are positive effect of intellectual capital toward financial
performance and stock return. This result indicates that LQ 45 companies capable
to manage and maximize their intellectual capital to create value added. Thus, it
will lead into the increasing of the financial performance that will be followed by
the increasing of stock return.

Keywords : Intellectual Capital, Value Added Intelectual Capital (VAIC), Return
on Asset (ROA), Stock Return.}
}