Intelectual Capital Industri Perbankan

Edy Zulfiar, Zusma Widawati, Hamdani Hamdani, Abdul Halim


Abstract— Intellectual capital (IC) is one of the approaches used in the assessment and measurement of intangible assests. This study aims to obtain an overview of intellectual capital in banking companies in Indonesia. This research was conducted at foreign exchange commercial banks listed on the Indonesia Stock Exchange in 2016 - 2018. The study population was all foreign exchange commercial banks that had gone public and operated in Indonesia in the period of 2016 to 2018. Based on data from the Financial Services Authority ( OJK), the number of foreign exchange commercial banks in Indonesia as of December 2018 is 37 banks. Sampling is done by using purposive / judgment sampling method. The sample size used in this study were 36 foreign exchange commercial banks in Indonesia. Intellectual Capital referred to in this study is IC performance measured based on value added created by physical capital (VACA), human capital (VAHU), and structural capital (STVA). The combination of the three value added is symbolized by the name VAICTM

Keywords— Intelectual capital, physical capital, human capital, structural capital.

Teks Lengkap:



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