Intellectual Capital, Pangsa Pasar dan Kinerja Keuangan Perusahaan Perbankan

Abstract

The purpose of this study is to determine the effect of intellectual capital and market share on current financial performance and future financial performance of banking companies. Intellectual capital is measured by the Value Added Intellectual Coefficient (VAIC) method, market share is measured by market share ratio, current financial performance is measured by return on assets (ROA) and future financial performance is measured by ROAt + 1 . This study used 41 banking companies listed on the Indonesia Stock Exchange in 2015-2019 as a research sample with purposive sampling as a sampling technique. The research method used is multiple linear analysis. The results showed that: (1) intellectual capital influences current financial performance, (2) market share has no effect on current financial performance, (3) intellectual capital has an effect on future financial performance and (4) market share has no effect on performance financial future.