scholarly journals DETERMINAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: PERSPEKTIF INTELLECTUAL CAPITAL DAN PENGUNGKAPAN

2020 ◽  
Vol 7 (10) ◽  
pp. 1929
Author(s):  
Fajar Dysna Kurniawan ◽  
Siti Zulaikha
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Value Added ◽  
Significant Positive Effect ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Positive Effect

ABSTRAKIntellectual Capital diakui oleh para ahli sebagai intangible asset yang mampu menciptakan nilai tambah dan meningkatkan daya saing bagi suatu korporasi. Tujuan dari penilitian ini adalah untuk menganalisi pengaruh atau hubungna anatara intellectual Capital (IC) dan ntellectual capital disclousre (ICD) terhadap kinerja keuangan perbankan syariah di Indonesia. Dengan model pengukuiran IC menggunakan model iB-VAIC (islamic bank-valuie added intellectual capital) dengan komponen (1) iB-VACA  (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital ) dan (3) iB-STVA ( Structure Capital Vallue Added) . Proksi pengukuran kinerja keuangan menggunakan ROA (Return On Asset) dan ROE (Return On Equity).  Sampel dalam penelitian ini 10 Bank Umum Syariah , dengan menggunakan teknik purposive sampling  dengan kriteria tertentu untuk mengambil sampel Bank Umum Syariah yang akan dteliti. Metode analisis menggunakan regresi data panel. Hasil penelitian ini  dengan menggunakan empat model regresi menunjukkan hasil bahwa : (1)  IC dengan model  iB-VAIC berpnegaruh postif signifikan dengan ROA dan ROE. (2) Komponen IC iB-VACA,iB-VAHU dan iB-STVA berpengaruh positif signifikan dengan ROA dan ROE.(3) Sedangkan pengungkapan modal intelektual atau ICD menunjukkan hasil yang tidak signifikan terhadap ROA dan ROE. Kata kunci : Kinerja Keuangan, iB-VAIC (islamic bank - valuie added intellectual capital), iB-VACA  (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital ) dan iB-STVA ( Structure Capital Vallue Added ABSTRACTIntellectual Capital recognized by experts as intangible assets capable of creating added value and increasing competitiveness for a corporation. The purpose of this research is to analyze the influence or relationship between intellectual capital (IC) and intellectual capital disclosure (ICD) on the financial performance of Islamic banking in Indonesia. The IC engraving model uses the modeliB-VAIC (Islamic bank-value added intellectual capital) with components (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital) and (3) iB-STVA (Structure Capital Vallue Added). Proxies for measuring financial performance use ROA (Return On Assets) and ROE (Return On Equity). The samples in this study were 10 Sharia Commercial Banks, using purposive sampling techniques with certain criteria to take samples of Sharia Commercial Banks to be studied. The method of analysis uses panel data regression. The results of this study using four regression models showed the results that: (1) IC with a model that has a significant positive effect on ROA and ROE. (2) The IC component  iB-VAICiB-VACA,iB-VAHU dan iB-STVA has a significant positive effect on ROA and ROE  (3) While the disclosure of intellectual capital or ICD shows insignificant results on ROA and ROE.Keywords: Financial Performance, iB-VAIC (Islamic bank - value added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital) and iB-STVA (Structure Capital Value Added)

scholarly journals The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

2019 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Tupi Setyowati ◽  
Jamilah Jamilah
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Structural Capital ◽  
Positive Effect ◽  
Size Variable

This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).Research was conducted on conventional banking in Indonesia for the period 2013 - 2017. Theresearch data was obtained from the official website of the Indonesia Stock Exchange (IDX). Thisstudy found that VAIC had a significant positive effect on ROA, and from the three IC components itturned out that the CEE component had the greatest influence on ROA

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1117
Author(s):  
Karina Saraswati ◽  
Erinos NR
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Capital Asset ◽  
Structural Capital ◽  
Positive Effect ◽  
Capital Value

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX

2019 ◽  
Vol 16 (4) ◽  
pp. 529-535
Author(s):  
Halim Usman ◽  
Sri Wahyuni Mustafa
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Market Value ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency

This study aims to examine the effect of intellectual capital on financial performance and market value of the company. The intellectual capital variable uses three proxies, namely employed capital efficiency, human capital efficiency and structural capital efficiency, while the company's financial performance variable uses return on equity proxy and market to book ratio to proxy the company's market value. The object of this research is companies included in the Jakarta Islamic Index 2011-2017 period. Sampling is done by purposive sampling. The data analysis used is regression analysis to examine the effect of intellectual capital on financial performance and market value of the company. The results showed that intellectual capital had no effect on financial performance so that it affected the company's market value.   Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Variabel intellectual capital menggunakan tiga proksi, yakni capital employed efficiency, human capital efficiency dan structural capital efficiency sedangkan untuk  variabel kinerja keuangan perusahaan menggunakan proksi return on equity dan market to book ratio untuk proksi nilai pasar perusahaan. Objek dari penelitian ini adalah perusahaan yang masuk dalam Jakarta Islamic Index periode 2011-2017. Pengambilan sampel dilakukan dengan purposive sampling. Adapun analisis data yang digunakan adalah analsis regresi untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan sehingga namun berpengaruh terhadap nilai pasar perusahaan

scholarly journals THE INFLUENCE OF INTELLECTUAL CAPITAL ON RETURN ON ASSETS AND RETURN ON EQUITY SHARIA RURAL BANK 2015 – 2017 PERIOD

2019 ◽  
Vol 5 (2) ◽  
pp. 124
Author(s):  
Qori Naufallita ◽  
Achsania Hendratmi
Keyword(s):  
Human Capital ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Analysis Technique ◽  
Capital Efficiency ◽  
Positive Effect

ABSTRACT Purpose of this study is to determine the effect of Human Capital Efficiency, Capital Employed Efficiency, and Structural Capital Efficiency on Return On Assets and Return On Equity of Islamic Rural Banks period 2015-2017. This study uses a quantitative approach. Sampling technique is purposive sampling and there were 24 Islamic Rural Banks in Indonesia as subject of research. Analysis technique used is Panel Data Analysis.The results of this study indicate that CEE has a significant positive effect on ROA. Whereas HCE and SCE have no effect on ROA. Simultaneously HCE, CEE and SCE have a significant positive effect on ROA. In addition, the results of this study indicate that HCE and CEE have a significant positive effect on ROE, both partially and simultaneously.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) dan Structural Capital Efficiency (SCE) pada Return On Assets dan Return On Equity Bank Pembiayaan Rakyat Syariah periode 2015-2017. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan purposive sampling dan terdapat 24 BPRS yang menjadi subyek penelitian. Teknik analisis menggunakan analisis Regresi Data Panel.Hasil penelitian menunjukkan CEE berpengaruh signifikan positif terhadap ROA. Sedangkan HCE dan SCE tidak berpengaruh terhadap ROA  Secara simultan HCE, CEE dan SCE berpengaruh signifikan positif terhadap ROA. Selain itu, hasil penelitian ini menunjukkan bahwa HCE dan CEE berpengaruh signifikan positif terhadap ROE, baik itu secara parsial maupun simultan. 

scholarly journals THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA COMPLIANCE TO THE BANKING FINANCIAL PERFORMANCE IN INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 14-26
Author(s):  
Khoirunnisa Azzahra
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
T Test ◽  
Test Results ◽  
Significant Positive Effect ◽  
F Test ◽  
Test Models ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to analyze the effect of intellectual capital and Sharia Compliance on Financial Performance. This study also uses several variables that are identified as factors that affect Financial Performance including intellectual capital as measured by using Value Added Intellectual Coefficient (VAIC), and sharia compliance as measured by using Islamic Income Ratio (IsIR) proxy. The research method used is quantitative descriptive by using multiple linear regression test models. Sampling was carried out using a purposive sampling method so that 7 Islamic banks in Indonesia were obtained with 42 researched data used as research samples and hypothesis testing was performed using simultaneous significant tests (F test) and partial significant tests (t test) with ɑ = 5%. F Test results show that intellectual capital, and sharia compliance together have a significant positive effect on financial performance. T test results show that intellectual capital and Sharia Compliance have a significant positive effect on financial performance.

scholarly journals INTELLECTUAL CAPITAL IMPACT PADA FINANCIAL PERFORMANCE PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Yateno Yateno
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Positive Effect

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 2016- 2018, a total sample of companies amounted to 72 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword: Intellectual Capital, Financial Performance, Return on Assets and Return On Equity

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 64
Author(s):  
Herni Kurniawati ◽  
Rosmita Rasyid ◽  
Fanny Andriani Setiawan
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency ◽  
Positive Effect

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.

scholarly journals The Impact of Intellectual Capital Efficiency on Corporate Sustainable Growth-Evidence from Smart Agriculture in China

Agriculture ◽  
2020 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Xin Long Xu ◽  
Hsing Hung Chen ◽  
Rong Rong Zhang
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Value Added ◽  
Sustainable Growth ◽  
High Tech ◽  
Significant Positive Effect ◽  
Management Tools ◽  
Capital Efficiency ◽  
The Impact ◽  
Positive Effect

In this paper, we expand the value-added intellectual coefficient (VAIC) model by constructing a comprehensive financial capital (FC) component. Human capital efficiency is subdivided into executive (EHCE) and nonexecutive human capital efficiency (NHCE). We have sampled listed agriculture companies (LAC) in China’s Shanghai and Shenzhen A-share markets from 2009 to 2018 and categorized them as high-tech (HTAC) and non-high-tech agriculture companies (NHTAC). We find that capital employed efficiency (CEE) and EHCE have a significant positive effect on corporate sustainable growth (CSG) of HTAC but no significant effect on CSG of NHTAC, while FC has a significant positive effect on both. These results suggest that companies, especially HTAC, should invest in human capital, and their executives and policymakers should develop effective knowledge management tools and begin accumulating the necessary intellectual capital to allow adaptation to their changing environment. In the spirit of the intellectual agriculture concept, we present some new ways to study the performance of agricultural companies using intellectual capital and offer suggestions that can help to modernize the industry.

scholarly journals Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan

2020 ◽  
Vol 11 (2) ◽  
pp. 151-165
Author(s):  
Siti Mardilia Farihah ◽  
Setiawan Setiawan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Sampling Method ◽  
Research Result ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

scholarly journals EFEK LANGSUNG DAN MODERASI ANTARA INTELLECTUAL CAPITAL DENGAN PRODUCTIFITY DAN PROFITABILITY DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Akbar Yusuf ◽  
Darwis Said ◽  
Mediaty
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Negative Relationship ◽  
Value Added ◽  
Physical Capital ◽  
Least Square ◽  
Linear Regression Models ◽  
Structural Capital ◽  
Positive Effect

Intellectual capital as a resource to drive the company has recognized the value and comparative advantages of the company. This study aims to examine the direct and moderating effects of intellectual capital relationship with financial performance. The study was conducted at the Indonesian Stock Exchange using secondary data to test the hypothesis with pooled least square method. Sampling was done by purposive sampling produced 63 observations using 2009 to 2011. The main variable in this study is the financial performance (productifity and profitability) as the dependent variable, and intellectual capital (human capital, structural capital, physical capital), and the interaction of human capital with structural capital as an independent variable, which is controlled by Size and Leverage. Data analysis and testing each hypothesis using descriptive statistics and multiple linear regression models. The study proves that, human capital fails to explain both the use of accounting performance measures. Structural capital has a positive effect on profitability, but failed in conjunction with productifity. Physical capital proven positive effect on both measures of financial performance. Serve as structural capital moderation failed to moderate the relationship of human capital profitability. On the other hand, structural capital can be a moderating variable in a negative relationship with the human capital productifity. Therefore concluded that in general investors and companies give more to the assessment of physical and financial capital of the human capital and structural capital, which may result in lack of competitiveness of enterprises in a sustainable manner. Keywords: intellectual capital, value added, effect moderating, Indonesian

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