ANALISIS INTELLECTUAL CAPITALDENGAN iB-VAIC TERHADAP RETURN ON ASSET (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2011-2014)
Abstract: This research to
determine and obtain empirical evidence about the effect of Intellectual
Capital by using iB-VAICTM on Return On Asset (ROA) Islamic Banks. This
research is quantitative research and used secondary data from form financial
statements of Islamic bank for 2011-2014 period. The sampling technique used
purposive sampling which obtained 10 Islamic Banks and the data used as many as
40 data. The independent variables in this research is Intellectual Capital
(IC) and the dependent variable is Return on Assets (ROA). The research have to
test the classical assumption that including normality test, autocorrelation,
and heteroscedasticity. The analysis used a simple linear regression analysis.
The results showed that a significant variable between intellectual capital of
Return On Asset (ROA). This is evidenced by the results obtained calculation t
test with a significance value (p) is smaller than the level sigfikansi 0.05
(0.000 < 0.05). the calculation of iB-VAIC and ROA showed that iB-VAIC increased
the ROA also increased.
Penulis: NUR DINA KAMILIA,
Susi Handayani
Kode Jurnal: jpakuntansidd150658
