Email this article Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah di Indonesia
Abstract
Abstrak
Penulis melakukan penelitian dengan tujuan untuk menganalisis pengaruh Intellectual Capital (IC) terhadap kinerja keuangan perbankan syariah di Indonesia. Dalam penelitian ini metode pengukuran IC yang digunakan adalah metode Value Added Intellectual Capital (VAIC) yang dikembangkan oleh Pulic (1998). Penelitian ini menguji hubungan antara VAIC beserta komponen utamanya yaitu Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) dan Capital Employed Efficiency (CEE) dengan Return on Asset (ROA) sebagai rasio yang mengukur kinerja keuangan. Data yang digunakan dalam penelitian ini merupakan data sekunder, yaitu laporan keuangan perusahaan perbankan syariah di Indonesia periode 2012-2016 yang dipublikasikan pada website masing-masing bank. Populasi yang digunakan dalam penelitian ini adalah seluruh Bank Umum Syariah (BUS) yang terdaftar pada Bank Indonesia dengan total populasi 13 perbankan syariah. Berdasarkan teknik purposive sampling ditemukan 11 perusahaan perbankan yang memenuhi syarat menjadi sampel pada penelitian ini. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi data panel.
Hasil penelitian ini menunjukkan bahwa: (1) HCE memiliki pengaruh positif signifkan terhadap kinerja keuangan perbankan syariah. (2) SCE dan VAIC berpengaruh positif namun tidak signifikan terhadap kinerja keuangan perbankan syariah. (3) CEE memiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perbankan syariah. (4) Variabel HCE, SCE dan CEE secara bersama-sama atau simultan memiliki pengaruh yang positif signifikan terhadap ROA sebagai rasio yang mengukur kinerja keuangan perbankan syariah yang ada di Indonesia.
Kata Kunci: Value Added Intellectual Capital, Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return on Asset.
Abstract
The author conducted a study with the aim to analyze the influence of Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. In this research, IC measurement method used is Value Added Intellectual Capital (VAIC) method developed by Pulic (1998). This study examines the relationship between VAIC and its main components of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) with Return on Assets (ROA) as a ratio that measures financial performance. The data used in this study is secondary data, namely the financial statements of sharia banking companies in Indonesia period 2012-2016 published on the website of each bank. The population used in this study are all Sharia Commercial Banks (BUS) registered with Bank Indonesia with a total population of 13 sharia banking. Pursuant to purposive sampling technique found 11 eligible banking companies become sample in this research. Data analysis method used in this research is panel data regression analysis.
The results of this study indicate that: (1) HCE has a significant positive effect on the financial performance of sharia banking. (2) SCE and VAIC have positive but not significant effect on sharia banking financial performance. (3) CEE has a negative and insignificant influence on the financial performance of sharia banking. (4) HCE, SCE and CEE variables simultaneously have a significant positive effect on ROA as a ratio that measures the financial performance of sharia banking in Indonesia.
Keywords: Value Added Intellectual Capital, Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Return on Asset.
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DOI: https://doi.org/10.29264/jimm.v4i1.3603
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