Analisis Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan

Abstract

The objectives of this study are to analyze the elements of intellectual capital (such as Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE)) and their impact on Banking performance and cost efficiency. This study also determine whether there are differences in the elements of intellectual capital between commercial banks and rural banks (BPR) and their performance. The sample in this study were 42 commercial bank and 35 rural banking in Indonesia in the period 2012-2013, with multiple regression as method to test the variable.The results show that: (1) HCE, SCE, and CEE have significant impact on ROA in Commercial Banks. HCE and SCE has no impact on ROA, but CEE has significant impact on ROA in BPR; (2) HCE and CEE has no impact on Operating Expenses / Operating Income (BOPO), but CEE has significant impact on  ROA in Commercial Banks. HCE has no impact on BOPO, but SCE and CEE has significant impact on BOPO in BPR; (3) elements of the intellectual capital is significantly different between commercial banks and BPR; (4) the company's financial performance is significantly different between commercial banks and rural banks.

Keywords:  intellectual capital, human capital efficiency, structural capital efficiency, capital employed efficiency, return on assets, operating expenses/operating income