The Influence of Intellectual Capital and Bank Performance to Profitability of Banking

The objectives of this study are to analyze the impact of intellectual capital, Operating Expense to Operating Income, Debt to Equity Ratio, and Loan to Debt Ratio on Return on Assets. The population used in this study was companies that listed in Indonesia Stock Exchange (IDX) in 2008-2012. Samples were selected using purposive sampling method and 22 banking companies were able to fulfill the criteria used as sample. The analysis method used is multi linear regression. The model that used to measure intellectual capital was Pulic model separately-using Value Added Human Capital, Structural Capital Value Added, and Value Added Capital Employed. Partially, the result showed that VAHU had no significant influence on ROA, but STVA and VACA have significant influence on ROA. BOPO and DER have negative and significant influence on ROA but LDR had positive and significant influence on ROA