Global Academy of Training and Research Journal

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DOI 10.35609/gjbssr.2014.2.4(6)

Reference to this paper should be made as follows: Fitriyeni, R; Yurniwati. (2014). The Analysis of Intellectual Capital Performance of Islamic Bank in Indonesia, Global J. Bus. Soc. Sci. Review, 2 (4): 53 – 60. https://doi.org/10.35609/gjbssr.2014.2.4(6)

Received: September 10, 2014 | Accepted: October 16, 2014

The Analysis of Intellectual Capital Performance of Islamic Bank in Indonesia
Radhiyatul Fitriyeni , Yurniwati,
Andalas University, Indonesia Abstract

Objective - The purpose of this paper was to assess the influence of Value Added Intellectual Capital (VAIC) towards company performances such as: profitability and productivity of Islamic banks of Indonesia measured by ROA, ROE, ROI and ATO.

Methodology/Technique - This research conducted purposive sampling method. Correlation analysis was applied to measure the influence of ICE on company Performance. SPSS 18 was applied for correlation test. VAIC was calculated for measuring intellectual capital efficiency.

Findings - VAIC had a positive relationship to company performance such as financial performance and productivity. The highest value of correlation was the relationship between VAIC and ATO. The lowest value of correlation was the relationship between VAIC to ROE.

Novelty - This research assessedthe influence of VAIC towards 11 Islamic Banks in Indonesia.

Type of Paper - Empirical

Keywords: Intellectual capital, VAIC, corporate performance, financial performance, productivity, Indonesia, Islamic Banks.

Price: USD 25