The influence of intellectual capital on financial performance in sharia banking companies

This study aims to examine the effect of Intellectual Capital (VAIC) with Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Employed (STVA), and Rate of Growth of Intellectual Capital (ROGIC) on the variable of Company's financial performance with the indicator of Return On Assets (ROA), Asset Turn Over (ATO), and Growth in Revenue (GR) in sharia banking companies in Indonesia. The sampling technique used was purposive sampling with 10 samples over the observation period of 3 (three) years. Data analysis was done by Partial Least Square (PLS) method. The results showed that the Intellectual Capital (VAIC) variables affect the variable Financial Performance in 3 (three) years of observation. However, the ROGIC analysis (Rate of Growth of Intellectual Capital) on future financial performance showed unaffected results.