Intellectual Capital terhadap Technical, Allocative, dan Cost Efficiencies Sektor Perbankan di Indonesia

نویسندگان

چکیده

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap Technical, Allocative dan Cost Efficiencies perbankan di Indonesia yang terdaftar Bursa Efek periode 2015-2019 dengan Rasio Kecukupan Modal, Tingkat Diversifikasi Pendapatan Bank, Ukuran Bank sebagai variabel kontrol. Penggunaan metode Purposive Sampling dalamipemilihan sampel menghasilkan terdiri dari 36 2015-2019. Data diperoleh data sekunder laporan tahunan Teknik analisis digunakan dalam penelitian adalah regresi linear berganda. Hipotesis didasarkan pada terdahulu teori pendukung lainnya. Hasil memberikan bukti bahwa IC berpengaruh positif Technical Efficiency, namun negatif Efficiencies. Berdasarkan hasil ini, salah satu saran peneliti kepada pihak manajerial bank meningkatkan tata kelola perusahaan baik (Good Corporate Governance) terutama aspek Akuntabilitas Tanggung Jawab agar mampu memaksimalkan memanfaatkan dimiliki demi mencapai tingkat penyaluran kredit asset produktif, target-target lainnya diharapkan.

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ژورنال

عنوان ژورنال: Jurnal Keuangan dan Perbankan

سال: 2023

ISSN: ['1410-8089', '2443-2687']

DOI: https://doi.org/10.35384/jkp.v17i2.323