Effect of Intellectual Capital on Cost Efficiency
And the Implications for Company Performance
Indonesian Islamic Commercial Bank

Effect of Intellectual Capital on Cost Efficiency
And the Implications for Company Performance
Indonesian Islamic Commercial Bank

VAIC, Cost Efficiency and Company Performance

The purpose of this study was to determine the effect of VAIC variables, cost efficiency and company performance (ROA). The results of cost efficiency determinant showed that VAIC variables had a negative and significant effect, while the independent variable VAIC had a positive and significant effect on cost efficiency and was able to explain cost efficiency variable is 0.873646, or 87.36 percent while the remaining 12.64% is influenced by other variables with mediation test results, namely partial mediation. While the results of the study are partial. the implications of company performance show partially VAIC variables have a positive effect. Simultaneously the independent variable VAIC has a positive and significant effect on company performance (ROA) and is able to explain the company's performance variables of 0.774326, or 77.43 percent while the remaining 22.57% is influenced by other variables that do not exist in the panel data regression model in this study.

Universitas Muhammadiyah Bengkulu

Windri Vient Eka Deni

Universtias Muhammadiyah Bengkulu

2019/02/14

Windri Vient Eka Deni
Doctoral Program in Management Science, University of Bengkulu, Indonesia

English