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Intellectual Capital Performance Sektor Perbankan di Indonesia

109 citations0/0 files storedJurnal Akuntansi dan Keuangan (Institute of Research and Community Outreach Petra Christian University)

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

The paper seeks to estimate and analyze the Value Added Intellectual Coefficient (VAICTM) for measuring the value-based performance of the Indonesian banking sector for three years, 2004 to 2006. Annual reports, especially the profit/loss account and balance-sheet of the banks concerned for the relevant years, were used to obtain the data. A review is conducted of the international literature on intellectual capital with specific reference to literature that reviews measurement techniques and tools, and the VAICTM method is applied in order to analyze the data of Indonesian banks for the three years period. The study confirms the improvement in the overall performance over three years. In 2004 and 2006, the overall performance of Indonesian banking sector is “good performers” (the VAICTM score is 2.07). While in 2005, the performance is “common performers” (the VAICTM score is 1.95). Abstract in Bahasa Indoensia: Penelitian ini bertujuan untuk mengestimasi dan menganalisis Value Added Intellectual Coefficient (VAIC) dalam pengukuran kinerja yang berbasis pada nilai atas perusahaan perbankan di Indonesia selama tiga tahun, 2004-2006. Data yang digunakan adalah laporan tahunan, khususnya laporan laba/rugi dan neraca, diperoleh baik melalui website resmi masing-masing bank maupun dari website BEI. Hasil kajian ini menunjukkan bahwa pada tahun 2004 dan 2006, secara umum kinerja perusahaan perbankan di Indonesia masuk dalam kategori good performers dengan skor VAIC 2.07. Sedangkan pada tahun 2005, kinerjanya turun menjadi common performers (dengan skor VAIC 1.95). Keterbatasan penelitian ini adalah data yang digunakan hanyalah perusahaan perbankan yang terdaftar di BEI (24 bank), sementara jumlah keseluruhan bank per Desember 2006 adalah 130. Dengan demikian hasil penelitian ini tidak dapat digunakan untuk mengeneralisir populasi. Kata kunci: intellectual capital, sektor perbankan, aset tidak berwujud, Value Added Intellectual Coefficient (VAICTM)

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References

1993Research methods for business: A skill building approach 1992The balanced scorecard : measures that drive performance 1992The balanced scorecard--measures that drive performance.1998Intellectual capital: an exploratory study that develops measures and models 1997Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2000Intellectual capital and business performance in Malaysian industries 2000Intellectual capital literature review

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2013MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH 2013PENGARUH INTELLECTUAL CAPITAL PADA PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007-2011 2016Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies 2019Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi 2020

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