5th European International Conference on Industrial Engineering and Operations Management

The Influence of Intellectual Capital and Good Corporate Governance on Profitability at Conventional Commercial Banks in Indonesia

Leny Suzan & Wafa Hadiya Sabila
Publisher: IEOM Society International
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Track: Business Management
Abstract

This research aims to determine the influence of Intellectual Capital (IC) and Good Corporate Governance (GCG) on profitability in conventional commercial banks listed on the Indonesia Stock Exchange in 2015-2019.  Independent variables in this study are intellectual capital consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) and Good Corporate Governance (GCG). While the dependent variable in this study is profitability.  This research uses a quantitative approach with the panel's data regression analysis method. The results found in this study are that IC and GCG simultaneously affect proftability, while partially VACA and VAHU have a positive effect on profitability, STVA has no effect on profitability, and GCG negatively affects profitability.

Published in: 5th European International Conference on Industrial Engineering and Operations Management, Rome, Italy

Publisher: IEOM Society International
Date of Conference: July 26-28, 2022

ISBN: 978-1-7923-9161-3
ISSN/E-ISSN: 2169-8767