PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN: PERBANDINGAN ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA (PERIODE 2012-2016)

Penelitian ini bertujuan untuk menguji secara empiris pengaruh intellectual capital (CEE, HCE dan SCE) terhadap financial performance perusahaan yang diproksikan dengan Return On Asset (ROA) bank syariah dan bank konvensional di Indonesia. Penelitian menggunakan metode purposive sampling untuk menentukan sampel penelitian yang akan diteliti. Sampel penelitian terdiri dari 9 bank umum syariah dan 9 bank umum konvensional periode 2012-2016. Pengukuran intellectual capital pada bank konvensional menggunakan model dari Pulic yaitu Value Added Intellectual Coefficient (VAIC™) sedangkan pengukuran intellectual capital pada bank syariah menggunakan model dari Ulum yaitu Islamic Banking-Value Added Intellectual Coefficient (IB-VAIC™), penelitian ini dilakukan secara per komponen Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE). Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa: Capital Employed Efficiency (CEE) Human Capital Efficiency (HCE) berpengaruh positif signifikan terhadap ROA bank syariah dan bank konvensional. Structural Capital Efficiency (SCE) tidak berpengaruh signifikan terhadap ROA bank konvensional namun, Structural Capital Efficiency (SCE) berpengaruh negatif signifikan terhadap ROA bank syariah. Intellectual Capital (CEE, HCE dan SCE) secara simultan berpengaruh positif signifikan terhadap ROA bank syariah dan bank konvensional. This study aims to test empirically the influence of intellectual capital (CEE, HCE and SCE) on the company's financial performance proxied Return On Assets (ROA) of sharia banks and conventional banks in Indonesia. The research used purposive sampling method to determine the research sample to be studied. The sample consisted from 9 sharia general banking and 9 conventional general banking for the period 2012-2016. The measurement of intellectual capital in conventional banks uses the Pulic model of Value Added Intellectual Coefficient (VAICTM) while the measurement of intellectual capital in Islamic banks using the Ulum model is Islamic Banking-Value Added Intellectual Coefficient (IBVAIC TM), Components of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE). The method of analysis data in this research is panel data regression analysis The results showed that: Capital Employed Efficiency (CEE) Human Capital Efficiency (HCE) has a significant positive effect on ROA of sharia bank and conventional bank. Structural Capital Efficiency (SCE) has no significant effect on conventional bank ROA but Structural Capital Efficiency (SCE) has a significant negative effect on ROA sharia bank. Intellectual Capital (CEE, HCE and SCE) simultaneously have a significant positive effect on the ROA of sharia banks and conventional banks