Daftar Isi:
  • The purpose of this study is to determine the effect of intellectual capital partially and simultaneously with iB-VAIC, the quality of GCG implementation, and capital adequacy level towards ROA (a case study Islamic bank during 2011-2015). The results showed that partially intellectual capital with iB-VAIC and capital adequacy level significantly affect the ROA, while the GCG quality do not significantly affect ROA. Simultaneous research results showed that intellectual capital with iB-VAIC, quality of GCG implementation and the capital adequacy level significantly affect ROA. Therefore, the management of intellectual capital or resource management with a good knowledge and quality management of GCG supported by sufficient capital to support the operations of the company will be able to increase the ROA of Islamic banks.