INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN

Abstract

Abstract. This study aims to find empirical evidence of intellectual capital condition
and the performance of listed state-owned banks, and the impact of intellectual capital
on the profitability of the company. The results showed that the financial performance
of listed state-owned banks as measured by profitability (ROA) was generally higher in
the period from 2010 to 2012, then decreased in the period 2013-2015. The highest
profitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia. The
existence of intellectual capital in the listed state-owned banking company affect its
financial performance. The better the company able to manage its intellectual capital
the have, the greater the value of Return on Assets (ROA) generated by the company.
Structural capital (SCE) is positive but not significant effect on the financial
performance of listed state-owned company in the financial sector. Capital employed
efficiency is significant and have positive effect on the financial performance of the
listed state-owned enterprises in financial sector.
Keywords: corporate performance, intellectual capital, state Tbk.
Abstrak. Penelitian ini bertujuan menemukan bukti empiris kondisi intellectual capital
dan kinerja bank BUMN Tbk, serta pengaruh intellectual capital terhadap profitabilitas
perusahaan. Hasil penelitian menunjukkan bahwa kinerja keuangan Bank BUMN Tbk
yang diukur dengan profitabilitas (ROA) secara umum meningkat pada periode 2010-
2012, kemudian menurun pada periode 2013-2015. Kinerja profitabilitas tertinggi pada
periode 2010-2015 ditunjukkan oleh PT Bank Rakyat Indonesia. Keberadaan
intellectual capital pada perusahaan perbankan BUMN mempengaruhi kinerja
keuangan perusahaan. Semakin baik perusahaan mampu mengelola intellectual capital
yang mereka miliki, maka akan semakin besar pula nilai Return on Aset (ROA) yang
dihasilkan oleh perusahaan. Structural capital (SCE) berpengaruh positif namun tidak
signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan.
Capital employed efficiency berpengaruh positif signifikan terhadap kinerja keuangan
perusahaan BUMN Terbuka sektor keuangan.
Kata Kunci: kinerja perusahaan, intellectual capital, BUMN Tbk