PENGARUH INTELLECTUAL CAPITAL DENGAN PENDEKATAN ISLAMIC BANKING VALUE ADDED INTELLECTUAL COEFFICENT (iB-VAIC) TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

SRY YULIA ANRIZAL

  • Sry Yulia Andrizal STIE Perbankan Indonesia
Keywords: intellectual capital, islamic banking value added intellectual coefficient (iB-VAIC), kinerja keuangankinerja keuangan

Abstract

Penelitian ini bertujuan untuk melihat pengaruh intellectual capital dan komponennya terhadap kinerja keuangan bank umum syariah yang terdaftar di Bank Indonesia periode 2011-2016. Berdasarkan hasil penelitian diperoleh hasil bahwa islamic banking value added capital employed (iB-VACA) berpengaruh positif dan signifikan terhadap kinerja keuangan bank umum syariah. Islamic banking value added human capital (iB-VAHU) dan islamic banking value added structural capital (iB-STVA) tidak signifikan terhadap kinerja keuangan bank umum syariah. Islamic banking value added intellectual coefficient (iB-VAIC) berpengaruh positif dan signifikan terhadap kinerja keuangan bank umum syariah periode 2011-2016.

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Published
2018-08-21