Value Added Intellectual Capital: An Empirical Study on Islamic Banks in Indonesia

  • S Suroso Universitas Bhayangkara Jakarta Raya, Indonesia
  • I Setyawati Universitas Bhayangkara Jakarta Raya, Indonesia

Abstract

The purpose of this research to analyse value-added intellectual capital and its components in Islamic banks in Indonesia. The research methodology used is descriptive quantitative by comparing components of value-added intellectual capital, consisting of human capital efficiency, structural capital efficiency, and capital employed efficiency. In this research, only three of eleven Islamic banks have a positive of value-added intellectual capital. While human capital efficiency, structural capital efficiency, and capital employed efficiency, most Islamic banks have a negative value.

Published
2019-05-29
How to Cite
Suroso, S., & Setyawati, I. (2019). Value Added Intellectual Capital: An Empirical Study on Islamic Banks in Indonesia. Proceeding Interuniversity Forum for Strengthening Academic Competency, 1(1), 110 - 114. Retrieved from https://proceedings.conference.unpas.ac.id/index.php/ifsac/article/view/134