Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Bank Pembangunan Daerah di Indonesia
ABSTRACT: This research to determine the influence of
intellectual capital of financial performance on Regional Development Bank in
Indonesian. The independent variable in
this research is the intellectual capital as measured by VAICTM and the
dependent variable is financial performance as measured by Return On Assets
(ROA), BOPO, Asset Turn Over (ATO) and Growth (GR).The obtained of data from18
Regional Development Bank publisher a complete the financial of reports for
5-year periods, it starting from 2008 until 2012. This research uses The Pulic
Model (Value Added Intellectual Capital Coefficient-VAICTM) as the efficiency
measure of intellectual capital component. The method used is descriptive
analysis and simple regression analysis with use SPSS for windows to process.
The result show that intellectual capital (VAICTM) has a positive and not
significant to financial performance regional development bank, except BOPO and
GR, intellectual capital (VAICTM) has a positive and not significant to
financial performance regional development bank in the coming period, except
BOPO and intellectual capital growth (ROGIC) has a positive and not significant
to financial performance regional development bank except BOPO and GR.
Keyword: intellectual capital,
VAICTM, Return On Assets (ROA), BOPO, Assets Turn Over (ATO), Growth (GR),
ROGIC
Penulis: Isma Dewi Br.
Panjaitan, Isfenti Sadalia
Kode Jurnal: jpmanajemendd130591
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