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Nama Detail	:	Analisis Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia
Penerbit	:	Politeknik Negeri Banjarmasin
Edisi / Harga	:	1 / Rp. 500.000
Bahasa	:	Indonesia
Koalisi / Scope	:	A4/108 / 0
URL	:
Prodi	:	NA
Kontributor	:	Mahyuni
Status	:	Tersedia

Abstract :
The Number Growth Of Shariah Commercial Bank In Indonesia Continues To Encourage The Shariah Bank Itself To Improve The Performance. The Financial Performance Becomes One Of Description Of The Shariah Bank Condition. Until Creating The Additional Value For The Financial Performance Becomes One Of The Most Important Thing To Support The Growth Of Shariah Commercial Bank In Indonesia. The Organization For Economic Co-operation And Development (OECD) In July 1999 In The Event Of International Symposium Mentioned That Intellectual Capital Is An Important Asset To Increase The Additional Value Of A Company. Therefore, This Research Aimed To Explain The Effect Of Intellectual Capital With The Component Of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) And Structural Capital Value Added (STVA) On The Financial Performance Proacted By Return On Assets (ROA) At Shariah Commercial Bank In Indonesia Period Of 2010-2018. The Samples In This Research Were Bank Of BNI Shariah, BRI Shariah, Bank Of Mandiri Shariah, And Bank Of Muamalat Indonesia By Using The Calculation Of VAIC, Multiple Linear Regression, Test Of Classic Assumption, And Hypothesis Test With Data Sources In The Form Of The Bank Financial Reports In The Year Of 2010 � 2018. The Regression Model In This Research Was Y= 1,593 + 0,237X1 - 0,121X2 + 0,757X3 + ?. The Research Results Show That VACA And STVA Have Significant Effect On ROA With T-count Value 2,065 And 4,938, While VAHU Does Not Have Effect On ROA With T-count -0,821. The Results Of Simultaneous Test (F Test) Show Variables Of VACA, VAHU, And STVA Have Significant Effect On ROA. The Adjusted R Square 63,6% Shows That Intellectual Capital In The Form Of VACA, VAHU, And STVA Affect The Dependent Variable Namely ROA In The Amount Of 63,6% And 36,4% And The Rest Is Influenced By Other Variables. Keywords: Financial Performance, Intellectual Capital, VAIC, ROA

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