Pengaruh Intellectual Capital (Ic) terhadap Kinerja Keuangan Perbankan Indonesia 2012



Abstract: This study aimed to reveal the influence ofintellectual capital (IC) on financial performance of thebanking company in Indonesia. Intellectual capital (IC) is aninformation and knowledge whicg could implemented in worksto create a value. IC measurement methods used in this studyis a model of VAICTM developed by Pulic. Financialperformance of banks in this study was measured using theratio of profitability in this study was measured through ReturnOn Assets (ROA), Return On Equity (ROE), and Return OnInvestment (ROI). This study used casuality method whichconnecting independent with dependent variable. Sample tookwith purpossive sampling technic. Data obtained from 30banking companies listed in Indonesia Stock Exchange andissue audited financial statements in the period of 2012. Datawere analyzed using SPSS 16.0. The results showed thatintellectual capital (IC) have significant and positive impact onROA, ROE, and ROI. These result proved that IC effect on thefinancial performance.Keywords: intellectual capital, banking companies, ROA, ROE, and ROI.

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Gedung G1 lt. 2 Ruang Jurnal Manajemen

Fakultas Ekonomi

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