Electronic Resource

Pengaruh penerapan intellectual capital terhadap kinerja keuangan pada perbankan di Indonesia

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The main aims of this research are to examine the influence of applying intellectual capital concern with financial performance of banking industry in Indonesia and to describe the components from intellectual capital, namely capital employed efficiency, human capital efficiency, and structural capital efficiency. This research using VAIC method which developed by Pulic to measuring intellectual capital as independent variable, further return on assets (ROA) as proxy from financial performance as dependent variable. Simple panel regression use to test the hypothesis.
Purposive sampling method applied to choose the research sample, which consist of 42 financual annual report from 3 Islamic banking and 4 Conventional banking in Indonesia begin from 2005 until 2010. The result of this study shows that applying IC has significant influence to ROA and it appropriate with the hypothesis.
Key words: intellectual capital, capital employed efficiency, human capital efficiency, structural capital efficiency, return on assets

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Detail Information

Series Title

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Call Number

Ref 332.1 Zah p

Publisher

Bogor : STEI Tazkia., 2012

Collation

20 hal

Language

Indonesia

ISBN/ISSN

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Classification

332.1

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

BANK DAN PERBANKAN INDONESIA

Specific Detail Info

Jurnal Skripsi

Statement of Responsibility

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