“…Penelitian-penelitian terkait dengan intellectual capital banyak dilakukan pada institusi keuangan khususnya perbankan (Yalama & Coskun (2007), Goh (2005), Mavridis (2005), Khan & Ali (2010), Mavridis (2003), Salehi, Seraj, & Mohammadi (2014), Djamil et al (2013), Fadaei, Taleghani, & Noghlebari (2013), Khalique et al (2013), Komneni, Tomic, & Pokrajcic (2011), Santoso (2011), Muhammad & Ismail (2009), El-bannany (2008), Kamath (2007), Ghosh (Cinca, Molinero, & Queiroz, 2003 (Salehi et al (2014), Djamil et al (2013), Fadaei et al (2013), Khalique et al (2013), Komneni et al (2011), Santoso (2011), Muhammad & Ismail (2009)…”