Dampak Modal Intelektual Terhadap Kinerja Bank Umum Nasional Periode 2010-2015

Abstract

The purpose of this study is to find out the influence of intellectual capital on Return on Asset of the National Commercial Bank 2010-2015 period. The intellectual capital variable as independent variable consists of Human Capital / Human Capital (HCE), Structured Capital (SCE), Capital Employed Capital (CEE).,and the dependent variable is Return on Assets (ROA). This study used secondary data sourced from the financial statements. The samples of this study are banks with assets of more than Rp. 50 trillion, include state-owned enterprise bank and private bank. Data analysis technique used in this research is pooled regression analysis. The results showed that both Human Capital (HCE) and Capital Employed (CEE) have significant influence and positive impact on Return on Asset (ROA) at α = 5%. Although Structured Capital (SCE) has no significant influence on Return on Asset (ROA), but SCE has positive impact on Return on Assets (ROA).