PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH

Abstract

The growth of knowledge management and intellectual capital had given new alternative on technology and human resource impact to organizational performance. The purpose of this study is to investigate if intellectual capital has an impact on Islamic banking performance. By using data from three Islamic banking (Mega Syariah Bank, Mu’amalat Bank and Syariah Mandiri Bank) which established their financial statement from 2008 to 2011, multiple regression models were constructed to examine the relationships between human capital efficiency (HCE) and structural capital efficiency (SCE) and profitability (ROA) and productivity (ATO). Capital employed efficiency and FSIZE were used as control variables. The results of this study reveal that intellectual capital is having an affect on Islamic banking profitability and productivity. However, by furthermore examined, SCE effect on ROA and ATO is accompanied by HCE because of a very high positive correlation both of them.