Email this article Faktor-Faktor Penentu Intellectual Capital pada Bank Umum Swasta Nasional Indonesia
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh hambatan masuk, efisiensi investasi, profitabilitas bank dan risiko bank terhadap intellectual capital pada Bank Umum Swasta Nasional Indonesia dengan tahun penelitian 2011-2015. Data yang digunakan dalam penelitian ini adalah laporan keuangan bank umum swasta nasional yang telah di publikasi di website Bank Indonesia. Metode penentuan sampel menggunakan metode purposive sampling maka sebanyak 38 bank yang memenuhi kriteria dari 42 bank sebagai sampel. Alat analisis data yang digunakan dalam penelitian ini adalah regresi data panel. Untuk mengukur hambatan masuk, penelitian ini menggunakan rasio aktiva tetap terhadap total aset bank. Efisiensi investasi diukur menggunakan rasio biaya karyawan terhadap total pendapatan. Untuk profitabilitas bank diukur menggunakan Return On Equity (ROE) dan risiko bank diukur menggunakan rasio aktiva tidak berwujud terhadap total aset bank. Untuk mengukur intellectual capital menggunakan Value Added Intellectual Coefficient (VAIC). Berdasarakan dari hasil pengujian hipotesis, hambatan masuk dan risiko bank berpengaruh negatif signifikan terhadap intellectual capital. Sedangkan efisiensi investasi dan profitabilitas bank berpengaruh positif signifikan terhadap intellectual capital
Kata Kunci : Hambatan masuk, efisiensi investasi, profitabilitas bank, risiko bank, intellectual capital, human capital, structural capital, dan customer capital.
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DOI: https://doi.org/10.29264/jimm.v2i1.1262
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