PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

Main Authors: APRILIANI, Rizka, ACHMAD, Tarmizi
Format: Thesis NonPeerReviewed application/pdf
Terbitan: , 2011
Subjects:
Online Access: http://eprints.undip.ac.id/32135/1/Skripsi_16.pdf
http://eprints.undip.ac.id/32135/
Daftar Isi:
  • This study aims to determine the influence of Intelletual Capital on Financial Performance of Islamic Banking in Indonesia. This study uses a Pulic Method (VAICTM) in measuring the performance of Intellectual Capital as the independent variable. ROA and ROE is a proxy of financial performance as the dependent variable. This research uses purposive sampling method to determine the study sample to be used. Study sample consisted of 50 quarterly reports from 7 (seven) Islamic Banking in Indonesia from 2008 to 2010. Results showed that overall there is significant influence between the Intellectual Capital (VAICTM) with Financial Performance (ROA and ROE). However, if the measurements performed on the components of the VAICTM (CEE, HCE and SCE) then only CEE component that has a significant influence on ROE.