DOI : 
Keywords
View Counter
- Abstract viewed - 152 times
- PDF (english) downloaded - 80 times
- PDF (Bahasa Indonesia) downloaded - 58 times
Search in:
|
|
How to Cite
Abstract
This study investigates the influence of intellectual capital with the dimensions of Human Assets (HC), Structural Capital (SC), and Relationships (RC) on banking performance in the perceptions of customers on Syariah Bank in Pangkalpinang. The choice of method in this research is quantitative with the target of five Sharia banks in Pangkalpinang, namely Bank Syariah Mandiri, BRI Syariah, Bank SumselBabel Syariah, and Bank Muamalat. There were 20 questionnaires distributed in each Sharia bank. The measuring instrument used to calculate the variables is Structure Equation Modeling (SEM). The path coefficient value data processing or path coefficient bootstrapping analysis with the direction of the relationship obtained the human asset variable (HC) results, showing a positive number of 0.361. The structural capital variable (SC) shows a positive number of 0.436, the human asset variable (HC), and the capital variable structural (SC) has a positive effect on banking performance. For the relation variable (RC), the original value showed a positive number of 0.076. The t-statistic value was smaller than the t-value, 0.704 <1.96 so that the relationship variable had no positive effect on banking performance.
References
Alipour, M. (2012). The effect of intellectual capital on firm performance: an investigation of Iran insurance companies. Measuring Business Excellence, 16(1), 53–66. https://doi.org/10.1108/13683041211204671
Bontis, N., Chua Chong Keow, W., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85–100. https://doi.org/10.1108/14691930010324188
Chahal, H., & Bakshi, P. (2016). Measurement of Intellectual Capital in the Indian Banking Sector. Vikalpa: The Journal for Decision Makers, 41(1), 61–73. https://doi.org/10.1177/0256090916629253
Chen Goh, P. (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual Capital, 6(3), 385–396. https://doi.org/10.1108/14691930510611120
Cooper, D., & Schindler, P. S. (2006). Business Research Methods: Metode Riset Bisnis (9th ed.). Jakarta, Indonesia: PT Media Global Edukasi.
Dunamis Organization Services. (n.d.). Retrieved from https://www.dunamis.co.id/
Faradina, I., & Gayatri, G. (2016). Pengaruh Intellectual Capital Dan Intellectual Capital Disclosure Terhadap Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi, 15(2), 1623-1653. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/19790
Ghozali, I. (2017). Model Persamaan Struktural. Konsep dan Aplikasi Dengan Program AMOS 24.0. Update Bayesian SEM. Semarang, Indonesia: Universitas Diponegoro.
Grasenick, K., & Low, J. (2004). Shaken, not stirred. Journal of Intellectual Capital, 5(2), 268–281. https://doi.org/10.1108/14691930410533696
Gudono. (2016). Analisis Data Multivariat (4th ed.). Yogyakarta, Indonesia: BPFE.
Hadiwijaya, R. C., & Rohman, A. (2013). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. Diponegoro Journal of Accounting, 0, 446-452. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/5955
Herdyanto, I. (2013). Pengaruh Intellectual Capital Pada Financial Performance Perusahaan (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2009–2011) (Thesis). Fakultas Ekonomika dan Bisnis Universitas Diponegoro. Retrieved from http://eprints.undip.ac.id/39628/
Lestari, H. S. (2017). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Asuransi Di Indonesia. Jurnal Manajemen, 21(3), 491-509. https://doi.org/10.24912/jm.v21i3.264
Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual capital: Perlakuan, pengukuran dan pelaporan (sebuah library research). Jurnal akuntansi dan keuangan, 5(1), 35-57. Retrieved from https://ojs.petra.ac.id/ojsnew/index.php/aku/article/view/15699
Schiuma, G., Lerro, A., & Sanitate, D. (2008). The Intellectual Capital Dimensions of Ducati’s Turnaround: Exploring Knowledge Assets Grounding A Change Management Program. International Journal of Innovation Management, 12(02), 161–193. https://doi.org/10.1142/s1363919608001935
Ulum, I. (2007). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Di Indonesia (Master’s dissertation). Program Studi Magister Sains Akuntansi Program Pascasarjana Universitas Diponegoro. Retrieved from http://eprints.undip.ac.id/17721/
Werner, S. J., & Tankard, J. W. (2007). Teori Komunikasi Sejarah Metode dan terapan di dalam Media Massa. Jakarta, Indonesia: Kencana Prenada Media Group.
Widarjo, W., Rahmawati, Bandi, & Widagdo, A. K. (2019). Underpricing and Intellectual Capital Disclosure: Evidence from Indonesia. Global Business Review, 146575031985701. https://doi.org/10.1177/1465750319857017
Copyright (c) 2021 Owned by the Author(s), published by Society
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.