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