PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS BANK PEMBANGUNAN DAERAH DI INDONESIA

This study aims to determine and obtain empirical evidence about the influence of Intellectual Capital on Return On Asset (ROA). The population in this study that is the Regional Development Bank’s company a registered in Bank Indonesia. A sampling technique thet the purposive sampling metod. The variabels in this study consist of one independent variabel that is Intellectual Capital and the dependent variabel is the Return On Asset (ROA). Before the data analysis test conducted prior analysis of that is normality test prerequisite. The analysis used by simple regresion analysis. The result show that there is positive between the Intellectual Capital of the Return On Asset (ROA). This is evidence by the value oh the regresion coefficient of 0,003. Given the influence of Intellectual Capital on return On Asset (ROA) of 31,9%. Keyword : Intellectual Capital (VAICTM), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Value Added Capital Employed (VACA), Return On Asset (ROA