Intellectual Capital and Financial Performance in Sharia Commercial Banks in Indonesia

Aisyah, Esy Nur; Pratikto, Heri

doi:10.47814/ijssrr.v5i4.225

Cited by 4 publications

(3 citation statements)

References 8 publications

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“…Financial performance in this mini-research uses Return on Equity (ROE). ROE measures the rate of return on shares owned by company shareholders (Aisyah & Pratikto, 2022).…”

Section: Methodsmentioning

confidence: 99%

Intellectual Capital and Firm Value: The Role of Financial Performance as Intervening Variable

Choirunnisyah¹

2022

JEFMS

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This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. This study is a quantitative study using related methods. The goal is for all commercial banks in Indonesia to be listed on the Indonesia Stock Exchange (IDX). The sampling used the purposive sampling method and resulted in 42 commercial banks in Indonesia. The data in this study is secondary data in the form of annual financial reports from 2017 to 2021. Path analysis is used with SPSS version 23 software for data analysis. The results showed that Intellectual Capital (VAICTM) had a significant effect on Financial Performance (ROE), Intellectual Capital (VAICTM) had no significant effect on Firm Value (PER), Financial Performance (ROE) had a significant effect on Firm Value (PER), Intellectual capital ( VAICTM) has an indirect impact on firm value (PER) through financial performance (ROE) as an intervening variable.

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“…Financial performance in this mini-research uses Return on Equity (ROE). ROE measures the rate of return on shares owned by company shareholders (Aisyah & Pratikto, 2022).…”

Section: Methodsmentioning

confidence: 99%

Intellectual Capital and Firm Value: The Role of Financial Performance as Intervening Variable

Choirunnisyah¹

2022

JEFMS

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“…Another study conducted by Astari (2015), in a manufacturing company in Indonesia concluded that intellectual capital, particularly human capital (HC), has a significant impact on financial performance, proxied by Return On Equity (ROE) and the firm's value measured by Price to Book Value (PBV). In line with this, a study by Rizkyanti et al (2020), conducted on 14 Islamic banks in Indonesia demonstrated that intellectual capital (VACA, VAHU, STVA) significantly influences the performance of Islamic banks. Furthermore, another study concluded that knowledge management and intellectual capital, when considered together, significantly impact firm performance (Rehman et al, 2022).…”

Section: Introductionmentioning

confidence: 62%

Effect of knowledge management on intellectual capital

Simalango

Isnurhadi

Andriana

2023

ijssh

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In the dynamic and competitive banking industry, knowledge management plays a vital role in enhancing intellectual capital, which is considered a valuable intangible asset for organizations. The purpose of this paper is to examine the effect of knowledge management (KM) on intellectual capital (IC). The study aims to provide a comprehensive understanding of how knowledge management initiatives affect the development, utilization, and enhancement of intellectual capital. The research method used is a quantitative approach, using data collection techniques with survey methods by distributing questionnaires. Data were garnered with questionnaires from 96 employees. To achieve this objective, a quantitative analysis was conducted using the Statistical Package for the Social Sciences (SPSS) as the analytical tool. Moreover, the regression analysis demonstrated that knowledge management practices significantly predict intellectual capital in Commercial Risk Group, Bank Mandiri. The study found that knowledge management processes, including knowledge socialization (KS), knowledge externalization (KE), and knowledge internalization (K1) were significant predictors of intellectual capital. These results emphasize the importance of fostering a culture of knowledge-sharing and continuous learning within the organization to enhance intellectual capital. In conclusion, this study provides empirical evidence of the positive impact of knowledge management on intellectual capital in Bank Mandiri.

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“…Value Added Human Capital (VAHU) memberikan pengaruh yang negatif dan signifikan terhadap Return on Assets (ROA) berdasarkan hasil estimasi dengan koefisien -0.0271 dan probabilitas 0.00. Hasil ini sejalan dengan penelitian yang dilakukan oleh Aisyah et al (2022); Dodik Suprayogi et al (2020); Harahap et al (2020); dan Harianja et al (2020) yang menyatakan bahwa Value Added Human Capital (VAHU) memberikan pengaruh yang signifikan terhadap Return on Assets (ROA). Hal ini bisa disebabkan oleh beberapa hal seperti inefisiensi penggunaan sumber daya manusia.…”

Section: Pengaruh Structural Capital Value Added (Stva) Terhadap Retu...unclassified

Pengaruh Intellectual Capital terhadap Kinerja Perbankan Umum Konvensional di Indonesia

Nanda,

Kemas M. Husni Thamrin,

Fida Muthia

2024

AJEKBS

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Banking is the lifeblood of the economy throughout the country, many wheels of the economy are mainly driven by banks either directly or indirectly. Banking in Indonesia plays a very important role, moreover Indonesia is a developing country in all sectors. This study aims to analyze the effect of banking performance on profitability at conventional commercial banks in Indonesia during the 2018-2022 period. The data used in this study were obtained from the Indonesia Stock Exchange (IDX) with a sample of 16 conventional commercial banks and used panel data regression analysis techniques. The results of the analysis show that Value Added Capital Employed (VACA) has a positive and significant effect on Return on Assets (ROA) and Value Added Human Capital (VAHU) has a negative and significant effect on ROA. However, the Structural Capital Value Added (STVA) variable has no significant effect on ROA at 16 conventional commercial banks in Indonesia during the study period.

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Intellectual Capital and Financial Performance in Sharia Commercial Banks in Indonesia

Cited by 4 publications

References 8 publications

Intellectual Capital and Firm Value: The Role of Financial Performance as Intervening Variable

Intellectual Capital and Firm Value: The Role of Financial Performance as Intervening Variable

Effect of knowledge management on intellectual capital

Pengaruh Intellectual Capital terhadap Kinerja Perbankan Umum Konvensional di Indonesia

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