DETERMINAN INTELECTUAL CAPITAL DENGAN PENDEKATAN iB-VAICâ„¢ TERHADAP EFISIENSI BIAYA IMPLIKASINYA PADA PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.32493/frkm.v1i1.2530Abstract
Tujuan penelitian ini untuk mengetahui pengaruh variabel modal intelektual (iB-VACA, iB-VAHU, iB-STVA) terhadap efisiensi biaya (BOPO) dan profitabilitas (ROA).
Penelitian menggunakan metode purposive sampling,Pengujian hipotesis penelitian digunakan pendekatan regresi data panel. Diolah mengunakan program aplikasi bantuan software MS.Exel 2010. Pengolahan data statistik dengan EVIEWS 9.0.
Hasil penelitian menunjukkan secara parsial (uji-t) variabel iB-VACA berpengaruh negatif dan tidak signifikan terhadap Efisiensi Biaya, iB-VAHU berpengaruh negatif dan signifikan terhadap Efisiensi Biaya, iB-STVA berpengaruh negatif dan signifikan terhadap Efisiensi Biaya, variabel iB-VACA, iB-VAHU, iB-STVA, secara bersama-sama signifikan terhadap Efisiensi Biaya, variabel iB-VACA berpengaruh negatif dan tidak signifikan terhadap ROA, iB-VAHU berpengaruh positif dan signifikan terhadap ROA, iB-STVA berpengaruh negatif dan signifikan terhadap ROA, BOPO berpengaruh negatif dan signifikan terhadap ROA. variabel BOPO, iB-VACA, iB-VAHU, iB-STVA, secara bersama-sama signifikan terhadap Profitabilitas.
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