INTELLECTUAL CAPITAL BANK BUMN TERBUKA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN

SUMMARY

Abstract. This study aims to find empirical evidence of intellectual capital conditionand the performance of listed state-owned banks, and the impact of intellectual capitalon the profitability of the company. The results showed that the financial performanceof listed state-owned banks as measured by profitability (ROA) was generally higher inthe period from 2010 to 2012, then decreased in the period 2013-2015. The highestprofitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia. Theexistence of intellectual capital in the listed state-owned banking company affect itsfinancial performance. The better the company able to manage its intellectual capitalthe 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 financialperformance of listed state-owned company in the financial sector. Capital employedefficiency is significant and have positive effect on the financial performance of thelisted state-owned enterprises in financial sector.Keywords: corporate performance, intellectual capital, state Tbk.Abstrak. Penelitian ini bertujuan menemukan bukti empiris kondisi intellectual capitaldan kinerja bank BUMN Tbk, serta pengaruh intellectual capital terhadap profitabilitasperusahaan. Hasil penelitian menunjukkan bahwa kinerja keuangan Bank BUMN Tbkyang diukur dengan profitabilitas (ROA) secara umum meningkat pada periode 2010-2012, kemudian menurun pada periode 2013-2015. Kinerja profitabilitas tertinggi padaperiode 2010-2015 ditunjukkan oleh PT Bank Rakyat Indonesia. Keberadaanintellectual capital pada perusahaan perbankan BUMN mempengaruhi kinerjakeuangan perusahaan. Semakin baik perusahaan mampu mengelola intellectual capitalyang mereka miliki, maka akan semakin besar pula nilai Return on Aset (ROA) yangdihasilkan oleh perusahaan. Structural capital (SCE) berpengaruh positif namun tidaksignifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan.Capital employed efficiency berpengaruh positif signifikan terhadap kinerja keuanganperusahaan BUMN Terbuka sektor keuangan.Kata Kunci: kinerja perusahaan, intellectual capital, BUMN Tbk