The Influence of Intellectual Capital on Financial Performance: A Study on Banking Companies listed in Indonesia Stock Exchange
| Main Authors: | Elfiswandi, Elfiswandi, Pratiwi, Hanna, Melmusi, Zerni |
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| Format: | Article PeerReviewed Book Document |
| Bahasa: | eng |
| Terbitan: |
GMP Press and Printing
, 2019
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| Subjects: | |
| Online Access: |
http://repository.upiyptk.ac.id/2939/1/Elfiswandi-Jurnlpk13.pdf http://repository.upiyptk.ac.id/2939/ http://buscompress.com/uploads/3/4/9/8/34980536/riber_8-s2_27_h18-145_300-311.pdf |
Daftar Isi:
- The purpose of this study is to analyze the influence of intellectual capital on financial performance, partially and simultaneously. The population of this study is 25 banking companies which are listed in Indonesia Stock Exchange (IDX) in 2008-2013 periods. The research method used in this study is descriptive method (descriptive survey) and explanatory method (verification survey), while the data analysis method used is Data Panel Regression by using software Eviews 7 and 9. The result of this study showed that Human Capital Efficiency, Structure Capital Efficiency, and Capital Employed Efficiency simultaneously had positive and significant influence on financial performance, with contribution (R2) equal to 84.9% and 15.1% influenced by other factors, however Capital Employed Efficiency partially had significant influence to determine Net Interest Margin. Contribution to the world of banking needs to observe the decision of Capital Employed Efficiency to improve human resources in upgrading bank performance.