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All Journal INVOICE : JURNAL ILMU AKUNTANSI Jurnal Manajemen dan Bisnis
Hizryan, Fikri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia Hizryan, Fikri
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

In today’s knowledge-based economy, intellectual capital (IC) is increasingly recognized as a strategic asset in the banking sector. This study investigates the impact of IC on the financial performance of Indonesian banks, measured by Return on Assets (ROA). The Modified Value-Added Intellectual Coefficient (MVAIC) model is employed, which includes Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE), to assess IC comprehensively. Using panel data regression, the study analyzes financial data from the ten largest banks listed on the Indonesia Stock Exchange over the 2014–2023 period. The findings demonstrate that IC has a significant positive influence on ROA, with HCE and RCE emerging as the most impactful components. Control variables such as firm size, leverage, GDP growth, and inflation (CPI) are included to ensure analytical robustness. This study contributes to the literature by extending the application of the MVAIC model within an emerging market context. The results highlight the critical role of effective IC management in improving bank efficiency, competitiveness, and long-term financial performance. Future research is encouraged to explore the intersection between IC and digital transformation in banking operations.
The Effect of Intellectual Capital on Financial Performance in the Banking Industry in Indonesia Hizryan, Fikri
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In today’s knowledge-based economy, intellectual capital (IC) is increasingly recognized as a strategic asset in the banking sector. This study investigates the impact of IC on the financial performance of Indonesian banks, measured by Return on Assets (ROA). The Modified Value-Added Intellectual Coefficient (MVAIC) model is employed, which includes Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE), to assess IC comprehensively. Using panel data regression, the study analyzes financial data from the ten largest banks listed on the Indonesia Stock Exchange over the 2014–2023 period. The findings demonstrate that IC has a significant positive influence on ROA, with HCE and RCE emerging as the most impactful components. Control variables such as firm size, leverage, GDP growth, and inflation (CPI) are included to ensure analytical robustness. This study contributes to the literature by extending the application of the MVAIC model within an emerging market context. The results highlight the critical role of effective IC management in improving bank efficiency, competitiveness, and long-term financial performance. Future research is encouraged to explore the intersection between IC and digital transformation in banking operations.
DRIVERS OF GREEN INVESTMENT THROUGH A THEORY OF PLANNED BEHAVIOR Rahmamita, Deane; Hizryan, Fikri
Jurnal Manajemen dan Bisnis Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i2.6048

Abstract

Climate change has prompted global attention to sustainable finance, which aims to support economic growth in line with social and environmental aspects. Indonesia's Financial Services Authority (OJK) has implemented a sustainable finance roadmap since 2014, focusing on green investments that support environmentally friendly practices in business. Based on data from Kustodian Sentral Efek Indonesia (KSEI), in January 2025 Indonesia had reached 15.5 million capital market investors, 99.7% of whom were retail investors, with the majority concentrated in DKI Jakarta. To understand this phenomenon, this study aims to identify the factors that influence Indonesian investors' green investment behavior, particularly in DKI Jakarta and West Java provinces as the largest population in Indonesia using Theory of Planned Behavior framework. This study is a quantitative study using primary data obtained from a questionnaire distributed to investors in DKI Jakarta and West Java Province via social media. Data analysis uses PLS-SEM. The results indicate that attitude and perceived behavioral control significantly influence intention towards green investment which in turn positively impact investment behavior. In contrast, subjective norm does not have a significant effect on intention towards green investment. These findings imply that strategies to promote green investment should prioritize enhancing positive attitudes and strengthening individuals perceived control over investment decisions.
Co-Authors Rahmamita, Deane