Paper Title :The Influence of Intellectual Capital on Financial Performance

Author :Muthia Roza Linda, Ikrar Dinata, Rosyeni Rasyid

Article Citation :Muthia Roza Linda ,Ikrar Dinata ,Rosyeni Rasyid , (2017 ) " The Influence of Intellectual Capital on Financial Performance " , International Journal of Management and Applied Science (IJMAS) , pp. 77-81, Volume-3,Issue-6

Abstract : The purpose of this research is to analyse the influence of Intellectual Capital on financial performance in Islamic banks, and which is to go public in Indonesia. The participants in this research are all Islamic banks which are to go public. The sample in this research was selected by using the census method and consists of 11 Islamic banks. The analysis method in this study uses multiple regression. The results of this research reveal that (1) Human Capital had a positive and significant effect on performance in Islamic banks which are to go public in Indonesia, (2) Structural Capital had a negative but not significant effect on performance in Islamic banks which are to go public in Indonesia, and (3) Capital Employed had a positive and significant effect on performance in Islamic banks which is go public in Indonesia. Keywords- Financial Performance, Intellectual Capital, Human Capital, Structural Capital, Capital Employed

Type : Research paper

Published : Volume-3,Issue-6

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