Intellectual Capital Profile: Is it Efficient in Islamic Banks?

Abstract

The purpose of this research is to identify the extent of Intellectual Capital Efficiency which consists of Human, Structure and Relational Capital in Islamic banks, in creating Value Added. Intellectual Capital measurement method uses the model VAIC (Value Added Intellectual Capital).The research method used is descriptive quantitative, which is a study that aims to explain the characteristics of research variables. In describing the Intellectual Capital License consisting of Human capital, Capital Structure and Relational capital in Islamic banks. The population of this study was 11 Islamic banks during 2016- 2018. This study uses secondary data obtained from Islamic Banking financial statements.The results of the study show that on average there is an inefficiency in Human Capital and Relational Capital while the capital structure shows the condition of efficiency.

Keywords: : Human Capital, Capital Structure, Relational capital, value added intellectual capital.

Article Review Status: Published

Pages: 25-38 (Download PDF)

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