Mengukur Kinerja “Intellectual Capital” dengan Model iB-VAIC: Implementasi Resources Based Theory pada Perbankan Syariah Di Indonesia
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This study aims to measure the intellectual capital performance of Islamic banking in Indonesia and examine whether the factors of intellectual capital able to predict profitability of Islamic banking both current and the future. Specifically, the study aims to: 1) measure the intellectual capital performance of Islamic banking with IB-VAIC model; 2) testing the ability the factors of IB-VAIC in predicting the profitability of Islamic banking. Those factors include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The objects of this study is Islamic banking in Indonesia, with the observation period 2010-2014. This study using three step of analysis. The first step, measuring performance of Intellectual Capital Islamic banking in Indonesia with Islamic banking-Value Added Intellectual Coefficient (IB-VAIC) model. The second step, regressing IB-VAIC with profitability as measured by ROE both current and future. The third step, regressing the factors of IB-VAIC, include IB-VACA, IB-VAHU and IB-STVA with profitability. The results of this study showed that:1) IBVAIC able to predict the profitability of Islamic banking both current and future; 2) IB-VACA has positive effect on profitability; 3) IB-VAHU has negative effect on profitability; 4) IB-STVA has positive effect on profitability.