INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN
Abstract. This study aims to find empirical evidence of intellectual capital condition and the performance of listed state-owned banks, and the impact of intellectual capital on the profitability of the company. The results showed that the financial performance of listed state-owned banks as measure...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2016-10-01
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| Series: | MIX: Jurnal Ilmiah Manajemen |
| Subjects: | |
| Online Access: | http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/875 |
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| author | Augustina Kurniasih Heliantono Heliantono |
| author_facet | Augustina Kurniasih Heliantono Heliantono |
| author_sort | Augustina Kurniasih |
| collection | DOAJ |
| description | Abstract. This study aims to find empirical evidence of intellectual capital condition
and the performance of listed state-owned banks, and the impact of intellectual capital
on the profitability of the company. The results showed that the financial performance
of listed state-owned banks as measured by profitability (ROA) was generally higher in
the period from 2010 to 2012, then decreased in the period 2013-2015. The highest
profitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia. The
existence of intellectual capital in the listed state-owned banking company affect its
financial performance. The better the company able to manage its intellectual capital
the have, the greater the value of Return on Assets (ROA) generated by the company.
Structural capital (SCE) is positive but not significant effect on the financial
performance of listed state-owned company in the financial sector. Capital employed
efficiency is significant and have positive effect on the financial performance of the
listed state-owned enterprises in financial sector.
Keywords: corporate performance, intellectual capital, state Tbk.
Abstrak. Penelitian ini bertujuan menemukan bukti empiris kondisi intellectual capital
dan kinerja bank BUMN Tbk, serta pengaruh intellectual capital terhadap profitabilitas
perusahaan. Hasil penelitian menunjukkan bahwa kinerja keuangan Bank BUMN Tbk
yang diukur dengan profitabilitas (ROA) secara umum meningkat pada periode 2010-
2012, kemudian menurun pada periode 2013-2015. Kinerja profitabilitas tertinggi pada
periode 2010-2015 ditunjukkan oleh PT Bank Rakyat Indonesia. Keberadaan
intellectual capital pada perusahaan perbankan BUMN mempengaruhi kinerja
keuangan perusahaan. Semakin baik perusahaan mampu mengelola intellectual capital
yang mereka miliki, maka akan semakin besar pula nilai Return on Aset (ROA) yang
dihasilkan oleh perusahaan. Structural capital (SCE) berpengaruh positif namun tidak
signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan.
Capital employed efficiency berpengaruh positif signifikan terhadap kinerja keuangan
perusahaan BUMN Terbuka sektor keuangan.
Kata Kunci: kinerja perusahaan, intellectual capital, BUMN Tbk |
| first_indexed | 2024-04-13T07:40:03Z |
| format | Article |
| id | doaj.art-52311bcec3054dfe8c1d5e3caa0cf4e2 |
| institution | Directory Open Access Journal |
| issn | 2088-1231 2460-5328 |
| language | English |
| last_indexed | 2024-04-13T07:40:03Z |
| publishDate | 2016-10-01 |
| publisher | Universitas Mercu Buana |
| record_format | Article |
| series | MIX: Jurnal Ilmiah Manajemen |
| spelling | doaj.art-52311bcec3054dfe8c1d5e3caa0cf4e22022-12-22T02:55:55ZengUniversitas Mercu BuanaMIX: Jurnal Ilmiah Manajemen2088-12312460-53282016-10-0162947INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAANAugustina KurniasihHeliantono HeliantonoAbstract. This study aims to find empirical evidence of intellectual capital condition and the performance of listed state-owned banks, and the impact of intellectual capital on the profitability of the company. The results showed that the financial performance of listed state-owned banks as measured by profitability (ROA) was generally higher in the period from 2010 to 2012, then decreased in the period 2013-2015. The highest profitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia. The existence of intellectual capital in the listed state-owned banking company affect its financial performance. The better the company able to manage its intellectual capital the have, the greater the value of Return on Assets (ROA) generated by the company. Structural capital (SCE) is positive but not significant effect on the financial performance of listed state-owned company in the financial sector. Capital employed efficiency is significant and have positive effect on the financial performance of the listed state-owned enterprises in financial sector. Keywords: corporate performance, intellectual capital, state Tbk. Abstrak. Penelitian ini bertujuan menemukan bukti empiris kondisi intellectual capital dan kinerja bank BUMN Tbk, serta pengaruh intellectual capital terhadap profitabilitas perusahaan. Hasil penelitian menunjukkan bahwa kinerja keuangan Bank BUMN Tbk yang diukur dengan profitabilitas (ROA) secara umum meningkat pada periode 2010- 2012, kemudian menurun pada periode 2013-2015. Kinerja profitabilitas tertinggi pada periode 2010-2015 ditunjukkan oleh PT Bank Rakyat Indonesia. Keberadaan intellectual capital pada perusahaan perbankan BUMN mempengaruhi kinerja keuangan perusahaan. Semakin baik perusahaan mampu mengelola intellectual capital yang mereka miliki, maka akan semakin besar pula nilai Return on Aset (ROA) yang dihasilkan oleh perusahaan. Structural capital (SCE) berpengaruh positif namun tidak signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan. Capital employed efficiency berpengaruh positif signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan. Kata Kunci: kinerja perusahaan, intellectual capital, BUMN Tbkhttp://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/875corporate performance, intellectual capital, state Tbk |
| spellingShingle | Augustina Kurniasih Heliantono Heliantono INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN MIX: Jurnal Ilmiah Manajemen corporate performance, intellectual capital, state Tbk |
| title | INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN |
| title_full | INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN |
| title_fullStr | INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN |
| title_full_unstemmed | INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN |
| title_short | INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN |
| title_sort | intellectual capital bank bumn terbuka dan pengaruhnya terhadap kinerja perusahaan |
| topic | corporate performance, intellectual capital, state Tbk |
| url | http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/875 |
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