Pengaruh Intellectual Capital Terhadap Financial Sustainability Pada Perbankan Konvensional Di Indonesia Tahun 2015-2018

The purpose of this research is to find out whether Intellectual Capital which consists of three component is VAHU (Value Added Human Capital), VACA (Value Added Capital Employed) and STVA (Structural Capital Value Added) effect on Financial Sustainability as measured through ROA (Return On Assets) and ROE (Return On Equity). The sample used in this study is twentyfive convetional banks in Indonesia with purposed sampling. The data analysis technique used is the multiple regression method which is done through three estimations models. The result in this research are VAHU (Value Added Human Capital) has effect on ROA (Return On Assets), VACA (Value Added Capital Employed) has effect on ROA (Return On Assets), STVA (Structural Capital Value Added) has effect on ROA (Return On Assets), VAHU (Value Added Human Capital) has effect on ROE (Return On Equitity), VACA (Value Added Capital Employed) has effect on ROE (Return On Equitity) and STVA (Structural Capital Value Added) has effect on ROE (Return On Equity). The conclusion that can be explained is that VAHU (Value Added Human Capital) to ROA (Return On Assets) must be able to maintain it’s human capital in banks in order to increase company profitability. VACA (Value Added Capital Employed) to ROE (Return On Equitity) must be able to manage and utilize the physical capital assets of it’s employed to, produce efficient value added in the company