This research aimed to analyze the efficiency of Intellectual Capital and
its effects toward Companies’ Profitability. Intellectual Capital contained Human
Capital Efficiency (HCE), Structral Capital Efficiency (SCE), and Capital
Employed Efficiency (CEE). The populations of this research were the companies
registeres in Indonesian Stock Exchange. Purposive Sampling method was used
as the technique of sampling thus the collected data were 26 companies. The
research hypotesis was examined through partial significance test (t test) and
simultaneous significance test (F test) with α = 5%. The result of t partial test
showed that Human Capital Efficiency (HCE) and Capital Employed Efficiency
(CEE) gave positive effect toward profitability; Structural Capital Efficiency
(SCE) did not give positive effect towards profitability. This result of F
simultaneous test showed that the variable of Human Capital Efficiency (HCE),
Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE),
gave positive effects toward profitability.