Pengaruh intellectual capital terhadap asset quality pada industri perbankan di Indonesia
Info Katalog
File Repositori
Nomor Panggil : 122011900082
Subyek : Banks and banking;Intelectual property
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2021
Pembimbing 1 : Ahmad Muslim
Kata Kunci : asset quality, intellectual capital, umur bank, value added intellectual capital
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2022_TS_MM_122011900082_Halaman-judul.pdf | 9 | |
| 2. | 2022_TS_MM_122011900082_Lembar-Pengesahan.pdf | 5 | |
| 3. | 2022_TS_MM_122011900082_Bab-1_Pendahuluan.pdf | 13 | |
| 4. | 2022_TS_MM_122011900082_Bab-2_Tinjauan-Pustaka.pdf | 30 |
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| 5. | 2022_TS_MM_122011900082_Bab-3_Metodologi-Penelitian.pdf | 17 |
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| 6. | 2022_TS_MM_122011900082_Bab-4_Analisis-dan-Pembahasan.pdf | 16 |
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| 7. | 2022_TS_MM_122011900082_Bab-5_Kesimpulan.pdf | 5 |
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| 8. | 2022_TS_MM_122011900082_Daftar-Pustaka.pdf | 5 | |
| 9. | 2022_TS_MM_122011900082_Lampiran.pdf | 25 |
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T Tujuan dari penelitian ini adalah untuk menganalisis pengaruh hubungan kausalantara intellectual capital terhadap asset quality pada bank-bank di Indonesia.Penelitian ini menggunakan data sekunder berasal dari laporan keuangan tahunanBank yang telah diaudit dan tercatat pada Bursa Efek Indonesia (BEI) sepanjangtahun 2015 hingga 2020. Dengan mengaplikasikan metode purposive samplingsehingga diperoleh 38 Bank yang menjadi sampel. Pengolahan dan analisis datadalam melakukan uji hipotesis menggunakan analisis regresi berganda yangkemudian diolah dengan program Eviews 9. Penggunaan Asset Quality sebagaisalah satu indikator profil risiko perbankan dengan pendekatan pengukuran NonPerforming Loan (NPL). Sementara Value Added Intellectual Capital (VAICTM),beserta komponennya yaitu human capital efficiency (HCE), structural capitalefficiency (SCE) dan capital employed efficiency (CEE) digunakan sebagakpendekatan dalam mengukur intellectual capital. Variabel kontrol yang digunakanadalah umur Bank (BAGE) dan ukuran Bank (BSIZE). Hasil penelitianmenunjukkan bahwa intellectual capital pada umunya memengaruhi asset qualitybank-bank di Indonesia secara signifikan positif. Ketika intellectual capitalkemudian dibagi ke dalam komponen-komponennya, penelitian ini membuktikanterdapat hubungan signifikan terhadap asset quality. Secara negatif dengan humancapital efficiency (HCE) sedangkan secara positif dengan structural capitalefficiency (SCE). Sementara variabel kontrol umur Bank (BAGE) terbuktiberpengaruh secara negatif signifikan terhadap asset quality. Hasil penelitian inimembuktikan bahwa manajemen Bank dapat mengoptimalkan intellectual capitalbeserta modal struktural dan modal manusia untuk menjaga dan mempertahankanasset quality. Selanjutnya, hasil penelitian ini diharapkan memiliki implikasilangsung pada perkembangan Bank-Bank di era ekonomi berbasis pengetahuan.Studi ini menganalisis hubungan antara intellectual capital dengan dikaitkanterhadap asset quality bank, yang masih minim diteliti secara empiris padaperbankan di Indonesia.
T The purpose of this study was to analyze the effect of the causal relationshipbetween intellectual capital on asset quality at banks in Indonesia. This study usessecondary data derived from the Bank's annual financial statements that have beenaudited and listed on the Indonesia Stock Exchange (IDX) throughout 2015 to2020. By applying the purposive sampling method in order to obtain 38 banks assamples. Processing and analyzing data in conducting hypothesis testing usingmultiple regression analysis which is then processed with the Eviews 9 program.The use of Asset Quality as an indicator of the banking risk profile uses a Non-Performing Loan (NPL) measurement approach. Meanwhile (VAICTM), alongwith its components, namely human capital efficiency (HCE), structural capitalefficiency (SCE) and capital employed efficiency (CEE) are used as approaches inmeasuring intellectual capital. The control variables used are bank age (BAGE)and bank size (BSIZE). The results of the study indicate that intellectual capitalgenerally affects the asset quality of banks in Indonesia significantly positively.When intellectual capital is divided into its components, this study proves thatthere is a significant relationship to asset quality. Negatively with human capitalefficiency (HCE) while positively with structural capital efficiency (SCE). Whilethe control variable Bank age (BAGE) was proven to have a significant negativeeffect on asset quality. The results of this study prove that the Bank's managementcan optimize intellectual capital along with structural capital and human capital tomaintain and maintain asset quality. Furthermore, the results of this study areexpected to have direct implications for the development of banks in the era ofknowledge-based economy. This study analyzes the relationship betweenintellectual capital and its relationship to bank asset
