Analisis pengaruh Intellectual Capital terhadap Capital Gain di Sektor Perbankan, Asuransi, dan Pembiayaan (Finance) yang terdaftar di Bursa Efek Indonesia tahun 2009-2011 = The analysis of the impact of Intellectual Capital to Capital Gain in Banking, Insurance, and Finance Sectors that listed in Indonesia Stock Exchange for the year 2009-2011