Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Konvensional Indonesia

Abstract

This study is to determine how much influence Intellectual Capital has on financial performance of Indonesian Conventional Banks. The type of research conducted is quantitavie research, which is research related to numbers that can be measured. Sample selection using purposive sampling as many as 39 Indonesian Conventional Bank listed on the Indonesian Stock Exchange (IDX) consistently publish complete financial reports during the 2017-2023 period. The research data used in the form of panel data of the period 2017-2023 which is processed using eviews 10 software. The Random Effect Model wasused to analyze the effect of independent variables, namely Value added Capital Employed (VACA), Value Added Human capital (VAHU), Structural Capital Value Added (STVA), on dependent variables, namely Return on Equity (ROE) and Return On Assets (ROA). The results of this study indicate that Value added Capital Employed (VACA) has a positive and insignificant effect on Return on Equity (ROE) of Indonesian Conventional Banks. While Value added Capital Employed (VACA) has a positive and significant effect on Return On Assets (ROA) of Indonesian Conventional Banks. Value Added Human capital (VAHU) has a positive and significant effect on Return on Equity (ROE) of Indonesian Conventional Banks. While Value Added Human capital (VAHU) has a positive and significant effect on Return On Assets (ROA) of Indonesian Conventional Banks. Structural Capital Value Added (STVA), has a negative and significant effect on Return on Equity (ROE) of Indonesian Conventional Banks. While Structural Capital Value Added (STVA), has a negative and insignificant effect on Return On Assets (ROA) of Indonesian Conventional Banks.