The Impact of Intellectual Capital on Financial Performance
- Jurnal Internasional Bereputasi
- Novie Susanti Suseno, Tinneke Hermina, Abdullah Ramdhani, Lia Utari
- International Journal of Recent Technology and Engineering (IJRTE); Vol. 8 Issue. 1S Bulan Mei Tahun 2019; ISSN : 2277-3878
Abstrak
This research is carried out to examine the impact of
intellectual capital by using a measurement of Value Added
Intellectual Coefficient (VAIC) comprising of Human Capital
Efficiency (HCE), Structural Capital Efficiency (SCE), and
Capital Employed Efficiency (CEE) on financial performance
measured by Return On Asset (ROA). This research applied
causalitas method. The data of this study were quarterly financial
reports consisting of statement of financial position (balance
sheet) and statement of profit and loss from 2013 to 2015 of Bank
of Perkreditan Rakyat Syariah PNM Mentari Garut (BPRS PNM
Mentari). The data were analyzed by using double linear
regression. The result of data analysis revealed that Human
Capital Efficiency has no influence on ROA. It also revealed that
Structural Capital Efficiency exerts no influence on ROA.
Furthermore, the analysis indicated that Capital Employed
Efficiency significantly influenced ROA. Based on such findings,
this research proposed a generic model that can be adopted by
similar organizations in improving financial performance.
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