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Mengukur Kinerja “Intellectual Capital” dengan Model iB-VAIC: Implementasi Resources Based Theory pada Perbankan Syariah Di Indonesia

dc.contributor.authorWahyuni, Sri
dc.contributor.authorPujiharto
dc.date.accessioned2016-06-22T06:23:39Z
dc.date.available2016-06-22T06:23:39Z
dc.date.issued2016-05-28
dc.identifier.citationAji, RHS dan Kurniasih. 2015. The Intellectual Capital Effect On Financial Performances At Islamic Insurance. Jurnal Al-Iqtishad, Vol. VII, Juli 2015 Bontis, N., Keow, W.C.C., & Richardson, S. 2000. Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, Vol 1No.1, pp 85-100. Chen, M.C., S.J. Cheng, dan Y. Hwang. 2005. An Empirical Investigation of The Relationship Between Intellectual Capital and Firms’ Market value and Financial Performance. Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-176. Firer, S. and Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, Vol. 4 No.3 pp, 348-360. Ghozali, I. 2006. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Undip. Pulic, A., (2000a). VAIC TM – An Accounting Tool for IC Management. International Journal Technology Management, 20(5/6/7/8): 702-714. Ghozali, Imam. 2013. “Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19”. Catatan ke VII. Badan Penerbit UNDIP. Semarang Kamal, M.H.M., R.C. Mat, N.A. Rahim, N. Husin & I. Ismail. 2011. “Intellectual capital and firm performance of commercial banks in malaysia”. Asian Economic and Finance Review. Vol 2/4 pp. 577-590 Kamath, G.B. 2007. The intellectual capital performance of Indian banking sector. Journal of Intellectual Capital. Vol. 8 No. 1. pp. 96-123. Kartika, Martha dan Hatane, Saarce Elsye. 2013. Pengaruh Intellectual Capital Pada Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada tahun 2007-2011. Jurnal Business Accounting Review, Vol. 1 No. 2 Latif, M., M.S. Malik & S. Aslam. 2012. Intellectual Capital Efficiency And Corporate Performance In Developing Countries: A Comparison Between Islamic And Conventional Banks Of Pakistan. Interdisciplinary Journal of Contemporary Research in Business. Vol 4 No 11 pp. 405-420. Ningrum, Nora Riyanti dan Shiddiq, Nur Rahardjo. 2012. Analisis Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Finalncial Performance. Diponegoro Journal of Accounting, Vol. 1, No. 2 Maisaroh, Siti. 2015. Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitability Perbankan Syariah Indonesia. Jurnal Fakultas Ekonomi UIN Malang Martani, Dwi. 2015. ”Slide PSAK Efektif 2015(Revisi)”. (https//staff.blog.ui.ac.id/martani/pendidikan/slide-psak/). Diakses Minggu, 18 Oktober 2015 Pukul 13.54 Mavridis, D.G. 2004. The intellectual capital performance of the Japanese banking sector. Journal of Intellectual Capital. Vol. 5 No. 3. pp. 92-115. Prasetya, Dimas Nurdy dan Mutmainah, Siti. 2011. Analisis Pengaruh Intellectual Capital Terhadap Islamicity Financial Performance Index Bank Syari’ah di Indonesia. Jurnal Manajemen dan Akuntansi, Vol. 12, No. 1 Pulic, A. 2000. “Basic information on VAIC™”. available online at: www.vaic-on.net. Rahmawati, Damar Asih Dwi. 2012. Pengaruh Intellectual Capital terhadap Return On Assets (ROA) Perbankan. Jurnal Akuntansi, Vol. 1, No. 1 Rambe, Rizki Fillhayati. 2012. Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Keuangan dan Bisnis, Vol. 4, No.3 Salman, R.T., M. Mansor & A.D. Babatunde. 2012. Impact of Intellectual Capital on Return on Asset in Nigerian Manufacturing Companies. Interdisciplinary Journal of Research in Business. Vol 2 No 4 pp 21-30 Ståhle, P., S. Ståhle & S. Aho. 2011. “Value added intellectual coefficient (VAIC): a critical analysis”. Journal of Intellectual Capital. Vol 12 No 4 pp. 531-551. Saryanti, Endang. 2013. “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia”. STIE AUB Surakarta Surat Edaran Bank Indonesia No. 12/13/DPbS.2010. http://www.bi.go.id/surat-edaran-bank-indonesianomor-12-13-dpbs. (diakses Sabtu, 07 November 2015 Pukul 20.00 wib) Tan, H.P., D. Plowman, P. Hancock. 2007. “Intellectual capital and financial returns of companies. Journal of Intellectual Capital. Vol. 8 No. 1. pp. 76-95. Ulum, I. 2008a. Intellectual capital dan kinerja keuangan perusahaan; sebuah analisis dengan pendekatan partial least squares. Call for paper Simposium Nasional Akuntansi XI. Ikatan Akuntan Indonesia. Pontianak. Ulum, I. 2013. iB-VAIC: Model Pengukuran Kinerja Intellectual Capital Perbankan Syariah di Indonesia. Jurnal Inferensi, Vol. 7, No. 1, hal 183-204in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/7345
dc.description.abstractThis 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.in_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjectPerformancein_ID
dc.subjectintellectual capitalin_ID
dc.subjectbank syariahin_ID
dc.subjectresources based theoryin_ID
dc.titleMengukur Kinerja “Intellectual Capital” dengan Model iB-VAIC: Implementasi Resources Based Theory pada Perbankan Syariah Di Indonesiain_ID
dc.typeArticlein_ID


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