Open AccessPENGARUH HUMAN CAPITAL, STRUCTURE CAPITAL, DAN PHYSICAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA
Author(s) -
Agustinus Jeneo
Publication year - 2019
Publication title -
tekun
Language(s) - English
Resource type - Journals
eISSN - 2622-1470
pISSN - 2085-8752
DOI - 10.22441/tekun.v8i1.5521
Subject(s) - physical capital , return on capital , capital adequacy ratio , structural capital , return on equity , return on capital employed , cost of capital , intellectual capital , financial capital , business , risk adjusted return on capital , human capital , return on assets , capital intensity , economic capital , stock exchange , capital formation , economics , finance , individual capital , microeconomics , profit (economics) , economic growth
The objective of this study are to analyze the impact of intellectual capital (HumanCapital, Structure Capital and Physical Capital) on company’s financial performance Return on Assets (ROA) dan Return On Equity (ROE). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2011-2012. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC™) or separately-using Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Physical Capital/ Capital Employed Efficiency (CEE). The result show: (1) Human Capital Efficiency (HCE) not significant impact on ROA, (2) Human Capital Efficiency (HCE) not significant impact on ROE, (3) Structure Capital Efficiency (SCE) not significant impact on ROA, (4) Structure Capital Efficiency (SCE) negative impact on ROE (5) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROA, (6) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROE