Intellectual capital performance of Islamic banks in Indonesia: Towards competitive advantages

Widyastuti, Tri (2019) Intellectual capital performance of Islamic banks in Indonesia: Towards competitive advantages. Management Science Letters. pp. 2000-2008. ISSN 1923-9343

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Abstract

The purpose of this research is to analyze the relationship between intellectual capital and financial performance of eleven Islamic banks in Indonesia over the period 2013-2016, using the valueadded intellectual capital model, utilizing panel data with seemingly unrelated regression analysis. The results of this research indicate that structural capital efficiency had a significant influence on return on assets, and asset growth. Thus, for Islamic banks in Indonesia, all non-human assets, including the standard operating procedures, storage of all data, structural procedures, governance and policies for decision-making had significant effects on return on assets, and asset growth. Islamic banks in Indonesia can achieve competitive advantages in terms of return on assets, and asset growth, because they have positive value added reflected in intellectual capital value consisting of human capital efficiency, structural capital efficiency and capital employee efficiency.

Item Type: Article
Subjects: Manajemen
Divisions: Fakultas Ekonomi dan Bisnis > Magister Manajemen
Creators:
CreatorsNIM/NIDN
Widyastuti, Tri0323036401
Depositing User: Renaldiansyah Gumay
Date Deposited: 01 Sep 2020 07:48
Last Modified: 01 Sep 2020 07:48
URI: http://repository.ubharajaya.ac.id/id/eprint/4732

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