PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

SAHARA, AHMAD and Widiyanti, Marlina and Muizzuddin, Muizzuddin (2025) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of Intellectual Capital, consisting of Value added capital employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), on Financial Performance in the banking sector listed on the Indonesia Stock Exchange (IDX). Financial Performance is measured using the Return on Assets (ROA) indicator. This research employs a quantitative approach with a causal design to examine the relationship between independent variables (VACA, VAHU, and STVA) and the dependent variable (ROA). The findings reveal that all components of Intellectual Capital have a positive and significant impact on Financial Performance. Specifically, VACA indicates the efficiency of capital utilization in enhancing the company's added value, VAHU highlights the strategic role of human resources in creating superior performance, and STVA emphasizes the importance of structural capital in supporting operational sustainability. The conclusions affirm that Intellectual Capital plays a crucial role in improving Financial Performance in the banking sector.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Intellectual Capital, VACA, VAHU, STVA, kinerja keuangan, ROA, perbankan, Bursa Efek Indonesia
Subjects:	L Education > LH College and school magazines and papers > LH1-9 College and school magazines and papers
Divisions:	01-Faculty of Economics > 61101-Management Business and Administration (S2)
Depositing User:	Ahmad Sahara
Date Deposited:	13 Feb 2025 03:20
Last Modified:	13 Feb 2025 03:20
URI:	http://repository.unsri.ac.id/id/eprint/167565

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