IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF LOCAL COMMERCIAL BANKS IN SRI LANKA

2020 ◽  
Vol 15 (2) ◽  
pp. 16
Author(s):  
MUTHUSAMY VITHIYALANI ◽  
G. S. MADHUWANTHI ◽  
◽  
Keyword(s):  
Sri Lanka ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks

scholarly journals The Effect Of Intellectual Capital On The Financial Performance Of Libyan Banks

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Khalad M. S. Alrafadi
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Positive Relationship ◽  
Value Added ◽  
Organizational Structures ◽  
Private Banks ◽  
The Impact

This study examines intellectual capital (IC) performance of Libyan banks during the period from 2004 to 2010, using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance. It identifies the IC components that may be the drivers of the traditional indicators of bank success. The results of the study showed that private banks are more concerned with the components of intellectual capital compared to commercial banks and specialized banks. The results also showed that there is a positive relationship between the components of the (VAIC) and the (ROA). The study recommended that Libyan banks should add a post or position to manage intellectual capital in their organizational structures to help structure relevant strategies and policies on how to obtain, utilize and develop the best resources required for intellectual capital.  

scholarly journals PENGARUH PEMBIAYAAN MUSYARAKAH, MARKET SHARE DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (3) ◽  
pp. 344-361
Author(s):  
Ayu Yunita ◽  
Meutia Fitri
Keyword(s):  
Financial Performance ◽  
Market Share ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Target Population ◽  
Financing Market ◽  
Research Type ◽  
Research Show

The purpose of this research is to examine the influence of musyarakah financing, market share, and intellectual capital to financial performance on islamic commercial banks in Indonesia in 2013-2018. The research type used is verificative research by using Purposive sampling method. The target population of this research are 14 islamic commercial banks in Indonesia and the sample of the research are islamic commercial banks. The data used in this research are secondary data, which are gotten from for the book year ended December 31, 2013, 2014, 2015, 2016, 2017, and 2018. The result of this research show that musyarakah financing, market share, and intellectual capital silmutaneously influence to financial performance. Partially, musyarakah financing has influence to financial performance, market share has influence to financial performance, and intellectual capital has influence to financial performance.

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX

2019 ◽  
Vol 4 (1) ◽  
pp. 162
Author(s):  
Mulqi Nazra ◽  
Suazhari Suazhari
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Negative Influence ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banks ◽  
Analysis Technique

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is  used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.

scholarly journals The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia

Ekonomika ◽  
2020 ◽  
Vol 66 (2) ◽  
pp. 103-111
Author(s):  
Jelena Peković ◽  
Goran Pavlović ◽  
Stefan Zdravković
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
The Republic

scholarly journals Does Gender Representation at Decision Making Levels Matter for Better Financial Performance of Local Licensed Commercial Banks in Sri Lanka?

2021 ◽  
pp. 32-49
Author(s):  
S. T. D. Sandanayaka ◽  
E. A. G. Sumanasiri
Keyword(s):  
Sri Lanka ◽  
Financial Performance ◽  
Commercial Banks ◽  
National Development ◽  
Top Management Teams ◽  
Management Teams ◽  
Series Data ◽  
Top Management ◽  
Firm Financial Performance ◽  
Female Presence

Aim: Female representation in top corporate positions has been discussed widely around the world over the last decade, mainly due to the significant gap observed between the number of females with higher educational qualifications and the number of females in employment. Accordingly, this study aims to identify the relationship between the female presence within boardrooms and top management teams of local licensed commercial banks and the financial performance of those banks, which is a timely concern. Place and Duration of Study: Amana Bank PLC, Commercial Bank of Ceylon PLC, DFCC Bank PLC, Hatton National Bank PLC, National Development Bank PLC, Nations Trust Bank PLC, Pan Asia Banking Corporation PLC, Sampath Bank PLC, Seylan Bank PLC, and Union Bank of Colombo PLC were studied during the time period 2011 to 2019. Methodology: The time series data analysis method has been used for 10 local licensed commercial banks in Sri Lanka, excluding one bank which was not a PLC. The annual reports of the respective banks were used to gather the secondary data required for the study. Results: The regression analysis explained that female presence within boardrooms is positive and significant with respect to ROE and positive and insignificant with respect to ROA, whereas females in top management has a positive but insignificant relationship to ROA and a negative but insignificant relationship to ROE. The percentage changes in ROE and ROA explained by the two independent variables are relatively low. Accordingly, no significant relationships between female presence within boardrooms and top management teams and firm financial performance were identified. Conclusion: The insignificant relationships between the variables indicate that it is not necessary for these banks to employ females in order to prosper in their financial performance. However, the banks could still consider employing females in the boardroom to empower gender equality since such a presence does not have a negative impact on financial performance.

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)

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