ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MODAL INTELEKTUAL (STUDI EMPIRIS: BANK UMUM SYARIAH DI INDONESIA TAHUN 2010-2015)

Abstract

This study aimed to examine the effect of concentration level in the market, barriers to entry in a firm’s sector, bank risk, bank size, profitability, and bank age on the intellectual capital performance. The population used in this study consist of Islamic banks in Indonesia in 2010-2015. The sampling method used in this study is purposive sampling and obtained 68 samples. This study using The Pulic Model (Value Added Intellectual Capital – VAICit ) as the measurement of three component in intellectual capital performance; human capital, internal capital, and external capital. This study designed using multiple regression analysis. The results of this study indicate that the independent variables market concentration, bank risk, and profitability have positive significant to intellectual capital performance. Meanwhile, barriers to entry, bank size, and bank age had no significant effect on intellectual capital performance.