INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERBANKAN
(PENDEKATAN DINAMIS PADA PANEL DATA)
Jurusan Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
Jl. M.T. Haryono No.165 Malang, 65145
Korespondensi dengan Penulis:
Ghozali Maski: Telp. +62 341 551 396 Ext.257; Fax. +62 341 584 728
The performance of economic entities had been a research matter even in the ancient world. The genius human had been recognized as a vehicle for certain valuable capabilities and as the critic of transforming processes. But it had not been considered as an intellectual capitalizator or intellectual asset. The field for intellectual capital and the related philosophy of knowledge management had risen recently to an interesting research object world wide. Value Added Intellectual Coefficient (VAIC™) method and Rate of Growth Intellectual Capital (ROGIC) were applied in order to analyze the dynamic effect of Indonesia commercial banks for the financial period 2005 quarter 1 until 2008 quarter 4. It focused on banking financial performance both for current period and the future. The research method was quantitative analysis and the sample were 22 banks by using purposive sampling method. The method of estimation was dynamic model on panel data.The result of the study was all banks had relatively smaller capital employed efficiency than human and structural efficiencies. The long term effect had greater impact for return on asset and solvency ratio compared to the short term one. Average response time required for adjustment of return on asset was faster then solvency ratio.
Key words: Rate of Growth Intellectual Capital (ROGIC), return on asset, solvency ratio, Value Added Intellectual Coefficient (VAIC™).