ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED DI PERUSAHAAN PERBANKAN

Abstract

Intellectual capital means the sum of the three main elements of the organization (human capital, structural capital, and customer capital) related to knowledge and technology that can provide value for the company to create a competitive advantage in competition. This study aims to prove the influence of intellectual capital on economic value added in companies. This study also used size and leverage control variables that describe the company's activities in increasing EVA. The observation sample used is in the form of financial statement data from companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The data analysis method is multiple regression analysis with data processing performed using the SPSS application. This study also used the robustness test to measure the resistance of data from the research results. The results of the study can be concluded that intellectual capital and leverage proxied with DAR do not have a significant effect on economic value added. Meanwhile, size has a significant effect on increasing economic value added.