PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA

Abstract

The purpose of this study is to obtain empirical evidence of the efficiency of value added
(VAIC
TM
) with the major components of a firm’s resource base (physical capital, human capital
and structural capital) and dimensions of financial banks performance: capital: CAR, aseets
quality: NPL, earnings: ROA, liquidity: LDR.
The population of the study is the listed banks on Indonesia Stock Exchange period 2008
until 2010. Determination of the sample in this study is carried out by using the method of
purposive sampling. The hypotheses are tested using multiple regression analysis.
The results show that: intellectual capital is measured from human capital (VAHU)
positive significant influential to financial performance with CAR and LDR, negative significant
influential to financial performance with NPL and ROA, not influential to financial performance
with LDR. Intellectual capital is measured from structural capital (STVA) positive significant
influential to financial performance with NPL and ROA, negative significant influential to
financial performance with LDR, not influential to financial performance with CAR. Intellectual
capital is measured from physical capital (VACA) positive significant influential to financial
performance with NPL, negative significant influential to financial performance with CAR and
LDR, not influential to financial performance with ROA