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Journal : Jurnal Keuangan dan Perbankan

Intellectual capital and bank profitability: Evidence from conventional and Islamic bank in Indonesia Danes Quirira Octavio; Yuli Soesetio
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i2.3028

Abstract

This study investigates the effect of intellectual capital on bank profitability. In addition, we also analyze the effect of intellectual capital on bank profitability based on bank types, conventional and Islamic bank. Our data consist of conventional and Islamic banks operated in Indonesia from 2010 to 2016 annually. Since our data are a panel, we employ panel regression. Intellectual capital is measured by using Value Added Intellectual Capital (VAIC). Our result shows that intellectual capital has a positive significant impact on bank profitability. After data classified based on bank types, intellectual capital only has a positive significant effect on conventional bank profitability. We also attempt to estimate the impact of VAIC components, such as Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE), on bank profitability. The results show that the impact of HCE is strongly significant in both banks. However, CEE and SCE do not have a significant effect on both types of bank profitability. Our results indicate that conventional banks synergize their intellectual and physical capital in creating profit better than Islamic banks. Thus, this research could be a critique of the Indonesian Islamic banking industry in determining and overcome their weakness.JEL Classification: G21, G32, G32DOI: https://doi.org/10.26905/jkdp.v23i2.3028
KEPEMILIKAN MANAJERIAL DAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG Yuli Soesetio
Jurnal Keuangan dan Perbankan Vol 12, No 3 (2008): September 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v12i3.901

Abstract

This research was conducted to know several factors that affected Debt policy andto know the significance level and the correlation between dependent and independent variable.Analysis instrument used was parametric statistic. Based on the result of statistic test, all ofindependent variables were able to explain simultaneously dependent variable of Debt policy,and particularly, variable of Managerial Ownership, Institutional Ownership, Assets Structure,and Profitability which were affected significantly towards Debt policy.