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Analysis of Influence of Intellectual Capital and Capital Adequacy Ratio on Bank Performance in Indonesia
Sri Indrastuti, Amries rusli Tanjung, Hamdi Agustin

Fakultas Ekonomi Universitas Islam Riau Pekanbaru


Abstract

Abstract-The purporse of this research to analyze the influence of intellectual capital and capital edequacy ratio on financial performance in banking companies listed on the Indonesian Stock Exchange (ISX). The sample of this research is determined by purposive sampling method based on the criteria of banking industry listed in ISX and publish the financial report and present the data completely including data from the variables studied during the research period (2013-2017), so that the obtained sample of 20 banks. This research uses multiple linear regression models. The results of this study concluded that Value Added Human Capital (VAHU), Strutural Capital Value Added (STVA), Value Added Intellectual Capital (VAIC) and Capital Adequacy Ratio (CAR) have influence to bank performance.

Keywords: financial performance, intellectual capital, return on asset and banking

Topic: Finance and Accounting

Link: https://ifory.id/abstract/V6pGP9BE7F2h

Conference: Annual International Conference on Management Research (AICMAR 2019)

Plain Format | Corresponding Author (HAMDI AGUSTIN)

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