PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN

Abstract

This study is aim to provide empirical evidence about the presence or absence of the influence of variables: Intellectual Capital consist of human capital, structural capital, and customer capital to financial performance measured by Return on Equity (ROE). This study uses multiple linear regression analysis using SPSS version 22.0. The data used is the annual report of the banking industries listed on Indonesian Stock Exchange year 2013-2015. Through the F-test known that independent variables simultaneous have a significant effect on the dependent variable. Result of t-test shows that three independent variables (human capital, structural capital, and customer capital) significantly influence the financial performance measured by Return on Equity (ROE) of banking industries.