Paper Title :The Influence of Intellectual Capital to Financial Performence at Islamic Bank Which is Go Public in Indonesian with Value Added Intellectual Coefficient (VAIC) Approach

Author :Muthia Roza Linda, Ikrar Dinata

Article Citation :Muthia Roza Linda ,Ikrar Dinata , (2017 ) " The Influence of Intellectual Capital to Financial Performence at Islamic Bank Which is Go Public in Indonesian with Value Added Intellectual Coefficient (VAIC) Approach " , International Journal of Management and Applied Science (IJMAS) , pp. 104-108, Volume-3,Issue-6

Abstract : The purpose of this research are to analyze the influence of intellectual capital to financial performance at Islamic bank which is go public in Indonesian. The population of this research are all Islamic bank which is go public in, sample in this reasearch chosen by census method, so the sample of this research are all of population that 11 Islamic bank. The type of data is secondary data which can find from annual report of banks. The analysis method in this study use multiple regression. The results of this research show that (1) human capital had positive and significant effect to performance at Islamic bank which is go public in Indonesia, (2) structural capital had negative but not significant effect to performance at Islamic bank which is go public in Indonesia, and (3) capital employed had positive and significant effect to performance at Islamic bank 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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