PERAN INTELLECTUAL CAPITAL DALAM PENINGKATAN KINERJA KEUANGAN PERBANKAN SYARIAH

Irzami Hawa, Abdurrahman Abdurrahman

Abstract


Abstract

Financial performance measures the company's performance in obtaining profit and market value. Company performance measures are usually manifested in profitability, growth and shareholder value. Company performance in this study was measured using ROA (Return on Assets) which illustrates the rate of return of the value of assets owned in a company. The purpose of this study was to examine the effect of Intellectual Capital on Company Financial Performance. The population in this study is the Sharia Banking company Sharia Commercial Bank group in Indonesia which is registered with the Financial Services Authority and publishes annual publication reports with a research period of 2015 to 2018, totaling 14 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 11 companies could be collected with a total of 44 financial statements. The data analysis technique used in this study is multiple linear regression analysis. Statistical test results show that Value Added Capital (VACA) has an effect on the financial performance of the company. Value Added Human Capital (VAHU) has an effect on the financial performance of the company. Structural Capital Value Added (STVA) hasn’t an effect on the financial performance of the company. While simultaneously Value Added Capital (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) have a significant effect on the company's financial performance. The results shown by adjusted R square are 0.887 which means it can be stated that Value Added Capital (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) affect the company's financial performance by 70,2% while the remaining 29,8% is explained by other factors not included in this regression model.

 

Keywords : Intellectual Capital, Corporate Financial Performance


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References


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