PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2009-2011)
Abstract: The purpose of this
study is to empirically examine the effect of intellectual capital on the
financial performance of banking. Intellectual capital measurement model using
Pulic models, which in the aggregate - Value Added Intellectual Coefficient
(VAIC™) with the major components of a basic resource companies - physical
capital (VACA), human capital (VAHU), and structural capital (STVA) and three
elements financial performance of the banking company which consists of Return
on Assets (ROA), Capital Adequacy Ratio (CAR), and the loan to deposit ratio
(LDR).
The data used is the banking companies listed in Indonesia Stock Exchange
(IDX) 2009-2011. This empirical study using PLS (Partial Least Squares) as an
analysis of the relationship between intellectual capital (VAIC™) on the
financial performance of banking.
The findings show that: (1) intellectual capital (VAIC™) significantly
affects the financial performance of the banking company, (2) intellectual
capital insignificant effect on the financial performance of the banking
companies of the future, and, (3) the rate of growth of intellectual capital
(ROGIC) insignificant effect on the future financial performance of banking.
Keywords: Intellectual
capital, VAIC™, Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to
Deposit Ratio (LDR), Partial Least Square (PLS)
Penulis: Yossita Kartikasari
P, P. Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd141161
