Virnindhita, Amelia (2026) Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of intellectual capital (IC) on the financial performance of banking companies in Indonesia. The study employs a quantitative approach using secondary data obtained from the financial statements and annual reports of 40 banks listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, resulting in 120 observations. Data analysis was conducted using panel data regression with EViews 13 software. The findings indicate that Value Added Capital Employed (VACA) has no significant effect on Return on Assets (ROA). In contrast, Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have positive and significant effects on ROA. Simultaneously, the components of intellectual capital significantly contribute to financial performance. These results suggest that banking financial performance is more strongly influenced by human capital and structural capital than by capital employed efficiency. Therefore, effective management of intellectual capital is essential for improving financial performance and sustaining competitive advantage.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1501-3550 Banking |
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| Divisions: | Faculty of Economic and Business | ||||||||
| Depositing User: | Amelia Virnindhita | ||||||||
| Date Deposited: | 03 Jul 2026 06:28 | ||||||||
| Last Modified: | 03 Jul 2026 06:28 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54445 |
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