Value Added Intellectual Coefficient (Vaictm) Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia

This research is aimed to investigate the effect of intellectual capital towards return on equity ratio on banking company listed in Indonesia Stock Exchange (IDX). The secondary data which are uses in this research are financial reports of listed banking company on the IDX for period 2013-2015, measured by Value Added Intellectual Coefficientâ„¢ (VAICâ„¢) and profitability ratio as proxy. Empirical analysis is conducted using regression models. This research found that the components of intellectual capital (CEE, HCE, and SCE) are affect the return on equity ratio partially, only human capital efficiency gave unsignificant effect. Meanwhile, VAICTM gave a positive and significant effect on return on equity. Therefore, companies should assume that human capital are asset of the company