Intellectual Capital, Bank Size, Bank Market Share, and Efficiency of Conventional Banks in Indonesia

Sip., M.H. Rahmat

doi:10.22430/24223182.1457

Cited by 3 publications

(2 citation statements)

References 45 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…El VAIC se ha empleado para analizar el comportamiento de los sectores bancarios en Tailandia (Abdulsalam et al, 2011), Indonesia (Khairiyansyah & Vebtasvili, 2018;Octavio & Soesetio, 2019;Rudhiningtyas et al, 2022), India (S. Ali et al, 2022), Malasia (Oktaviana & Setiawan, 2022), Vietnam (Le & Nguyen, 2020Nguyen et al, 2021), Turquía (Dhofar University et al, 2018Ozkan et al, 2017), Reino Unido (Nawaz, 2019) e Indonesia (Rahmat, 2020) entre otros.…”

Section: Introductionunclassified

Capital Intelectual en el sector bancario peruano

Bravo Martinez,

Sánchez Gómez

2024

RVG

View full text Add to dashboard Cite

El capital intelectual es reconocido como un importante factor de competitividad, creación de valor y rendimiento financiero superior y de manera especial en industrias intensivas en conocimiento como lo es el sector bancario. El presente estudio emplea el valor agregado del coeficiente intelectual (VAIC) para medir el capital intelectual y la contribución de sus dimensiones en la generación de valor en el sector bancario peruano entre los años 2017 al 2020, empleando como fuente los datos financieros publicados por la Superintendencia del Mercado de Valores del Perú. Los resultados evidenciaron un sector sólido y con indicadores de buen desempeño. La dimensión capital humano mostró ser la que más influye en la creación de valor, mientras que el capital físico tiene una influencia poco significativa. Las conclusiones confirman la influencia directa del capital intelectual y capital estructural en la creación de valor. Se concluye la necesidad invertir en intangibles, ya que ello influye directamente en la creación de valor y de ventaja competitiva.

show abstract

Section: Introductionunclassified

Capital Intelectual en el sector bancario peruano

Bravo Martinez,

Sánchez Gómez

2024

RVG

View full text Add to dashboard Cite

show abstract

“…Numerous studies have underscored the importance of measuring these three efficiencies (Duho, 2020;Ispriyahadi & Trierdianto, 220 C.E. ;Maji & Hussain, 2021;Moutinho et al, 2020;Rahmat, 2020;Rahmawati, 2015a). However, few studies have directly linked IC management with efficiency levels (Duho & Onumah, 2020;Moutinho et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Hidayati,

Nandiroh

2023

Jurnal Ilmiah Akuntansi dan Bisnis

View full text Add to dashboard Cite

This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It analyzes nine Islamic banks out of fourteen in Indonesia from 2013 to 2022 using a two-stage data analysis method. The first stage involves the Data Envelopment Analysis (DEA) model to measure technical efficiency, while the second stage uses the fractional regression model (FRM) instead of the traditional Ordinary Least Squares (OLS) method. The research introduces the iB-VAIC coefficient as a new intellectual capital metric. DEA results show that the average efficiency score for Indonesian Islamic banks is 0.945, with only two banks achieving a perfect score. The FRM analysis indicates a significant link between intellectual capital (iB-VAIC) and technical efficiency, with different components of intellectual capital having varied impacts. The study finds a negative correlation between bank size and technical efficiency and provides insights for bank management and policy development in Islamic banking. Keywords: data envelopment analysis, intellectual capital, technical efficiency

show abstract

An analysis of market power and efficiency of Islamic banking in Indonesia and Malaysia

Mala¹,

Hosen²,

Arif³

2023

J. Eko. Keu. Isl.

View full text Add to dashboard Cite

Purpose – This paper aims to investigate whether the Islamic banking industry in Indonesia and Malaysia is collusive or efficient. Indonesian Islamic banking is expected to meet the Qualified ASEAN Bank (QAB) to compete with other Islamic banks, including Malaysia.Methodology – The data used in this study was panel data on Islamic banking in Indonesia and Malaysia from January 2010 to December 2019. Data analysis employed static panel data regression.Findings – The findings of the study disclosed no collusive behavior from Islamic banking in Indonesia and Malaysia to increase profitability. Meanwhile, market share has been shown to boost profitability in terms of equity, despite the fact that there is an endogeneity problem. Technical efficiency and scale efficiency in Islamic banking in Indonesia have been shown to significantly increase market share, but not profitability and market power. This study concludes that if Islamic banking market in Indonesia and Malaysia are opened and state boundaries are lifted, Indonesian Islamic banking still will not be able to compete since it has not been able to acquire economies of scale.Implications – Islamic banking in Indonedia needs to establish Islamic-Finance-Friendly Regulations. It is expected to pave the way for the value-added character of Islamic banking, it is the most important strategy to boost market share of Indonesian Islamic banking.Originality – This study seeks to fill the validation gap of endogeneity test in Islamic banking. There is the limitation on studies of Islamic banks since the validation of endogeneity test deal only with conventional banking studies.

show abstract

Intellectual Capital, Bank Size, Bank Market Share, and Efficiency of Conventional Banks in Indonesia

Cited by 3 publications

References 45 publications

Capital Intelectual en el sector bancario peruano

Capital Intelectual en el sector bancario peruano

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

An analysis of market power and efficiency of Islamic banking in Indonesia and Malaysia

Contact Info

Product

Resources

About