Artikel Ilmiah : C1L009047 a.n. DWI NUR ALIFAH
| NIM | C1L009047 |
|---|---|
| Namamhs | DWI NUR ALIFAH |
| Judul Artikel | INFLUENCE OF INTELLECTUAL CAPITAL TO FINANCIAL PERFORMANCE IN BANK DEVISA AND BANK NON DEVISA (Empirical Study in Public Company Listed in Indonesia Stock Exchange) |
| Abstrak (Bhs. Indonesia) | Penelitian ini berjudul "Influence of Intellectual Capital to Financial Performance in Bank Devisa and Bank Non Devisa". Tujuan penelitian ini adalah untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan yang diproksikan dengan Return on Assets di bank devisa dan bank non devisa. Penelitian ini juga bertujuan untuk mengetahui perbedaan pengaruh intellectual capital terhadap ROA di bank devisa dan bank non devisa. Menurut metode VAIC, intellectual capital diukur dengan tiga indikator efisiensi yaitu capital employed efficiency, human capital efficiency, dan structural capital efficiency. Populasi pada penelitian ini adalah bank devisa dan bank non devisa yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling, menghasilkan 23 bank devisa dan 4 bank non devisa sebagai sampel. Data yang digunakan adalah data sekunder dari tahun 2009 sampai dengan 2011. Hasil penelitian menunjukkan bahwa tidak ada pengaruh intellectual capital terhadap kinerja keuangan di bank devisa. Tetapi, di bank non devisa intellectual capital memengaruhi kinerja keuangan. Penelitian ini juga menunjukkan bahwa terdapat perbedaan pengaruh intellectual capital (capital employed efficiency, human capital efficiency and structural capital efficiency) terhadap Return on Assets di bank devisa dan bank non devisa. |
| Abtrak (Bhs. Inggris) | This research entitled "Influence of Intellectual Capital to Financial Performance in Bank Devisa and Bank Non Devisa". The objective of this research is to find out the influence of intellectual capital toward financial performance that proxied by Return on Assets in bank devisa and bank non devisa. This research also want to find out the different ROA between bank devisa and bank non devisa in term of the influence of IC. According to VAIC method, intellectual capital was proxied by three efficiency indicators of the company’s resources; i.e. capital employed efficiency, human capital efficiency, and structural capital efficiency. The population in this research are bank devisa and bank non devisa listed in Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, resulting 23 bank devisa and 4 bank non devisa as sample. The data used in this research are secondary data from 2009 until 2011. The result of this research describe there is no influence of intellectual capital to financial performance in bank devisa. But, in bank non devisa there is influence of intellectual capital to financial performance. This research also show that there is difference of Return on Assets between bank devisa and bank non devisa in term of the influence of intellectual capital (capital employed efficiency, human capital efficiency and structural capital efficiency). |
| Kata kunci | Intellectual Capital, VAIC, Financial Performance, Bank Devisa, Bank Non Devisa. |
| Pembimbing 1 | Drs. Agung Praptapa, MBA, Ak |
| Pembimbing 2 | Dra. Triani Arofah, M.Si., Ak |
| Pembimbing 3 | Poppy Dian Indira Kusuma, SE., M.Si., Ak |
| Tahun | 2013 |
| Jumlah Halaman | 16 |
| Tgl. Entri | (belum diset) |