PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

• Main Author: Suryani, Yani (Author)
• Format: Book
• Published: 2014-01-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/7146/1/S_PEA_0901547_Title.pdf; http://repository.upi.edu/7146/2/S_PEA_0901547_Abstract.pdf; http://repository.upi.edu/7146/3/S_PEA-0901547_Table_of_content.pdf; http://repository.upi.edu/7146/4/S_PEA_0901547_Chapter1.pdf; http://repository.upi.edu/7146/5/S_PEA_0901547_Chapter2.pdf; http://repository.upi.edu/7146/6/S_PEA_0901547_Chapter3.pdf; http://repository.upi.edu/7146/7/S_PEA_0901547_Chapter4.pdf; http://repository.upi.edu/7146/8/S_PEA_0901547_Chapter5.pdf; http://repository.upi.edu/7146/9/S_PEA_0901547_Bibliography.pdf; http://repository.upi.edu/7146/10/LAMPIRAN%201.pdf; http://repository.upi.edu/7146/11/LAMPIRAN%20II.pdf

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital terhadap kinerja keuangan Bank Umum Syariah di Indonesia. Variabel independen dalam penelitian ini adalah Intellectual Capital yang diukur menggunakan metode Pulic yaitu VAICTM (Value Added Intellectual Coefficient) yang diantaranya VACA, VAHU dan STVA. Variabel dependen pada penelitian ini adalah kinerja keuangan Bank Umum Syariah yang diukur melalui rasio CAR, NPF, dan FDR. Metode dalam penelitian ini berupa metode penelitian kuantitatif kausal dengan sampel penelitian adalah Bank Umum Syariah yang terdaftar pada Bank Indonesia yang dipilih menggunakan metode purposive sampling sejumlah 10 unit Bank. Adapun teknik pengumpulan data penelitian yaitu menggunakan teknik dokumentasi dengan mengumpulkan data sekunder yang diambil dari laporan keuangan Bank Umum Syariah dari tahun 2010-2012. Sedangkan teknik analisis data pada penelitian ini menggunakan alat analisis Partial Least Square (PLS). Dari analisis data menggunakan Partial Least Square (PLS) dengan indikator formatif, hasil penelitian ini menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan Bank Umum Syariah. Hal ini dapat diinterpretasikan bahwa semakin meningkatnya kemampuan Intellectual Capital maka semakin meningkat pula kemampuan kinerja keuangan pada Bank Umum Syariah. Kata Kunci: Intellectual Capital, VAICTM, Kinerja Keuangan Bank Umum Syariah, Partial Least Square (PLS). This study aimed at finding out the influence of Intellectual Capital towards financial performance of Islamic Commercial Bank in Indonesia. The independent variable this study is Intellectual Capital which was measured by using VAICTM method (Value Added Intellectual Coefficient) involving VACA, VAHU, and STVA. The dependent variable is financial performance of Islamic Commercial Bank which was measured through the ratio CAR, ROA, NPF, and FDR. The method in this study is a causal quantitative method in which the sample was Islamic Commercial Banks registered in Bank of Indonesia. The sample was selected using purposive sampling method and obtained ten banks being sampled. The data collection techniques this used documentary technique by collecting secondary data which were gathered from financial statement of Islamic Commercial Banks from 2010 to 2012. This study used Partial Least Square (PLS) with formative indicator for the data analysis. Based on the findings, this research reveals that Intellectual Capital influences positively towards the financial performance of Islamic Commercial Bank. This can be interpreted that if the ability of Intellectual Capital is increased, the ability of financial performance of Islamic Commercial Bank is also increased. Keywords: Intellectual Capital, VAICTM, Financial Performance of Islamic Commercial Bank, Partial Least Square (PLS).