Masyarakat, Kebudayaan dan Politik
ISSN Lama 0216-2407, Baru 2086-7050
Vol. 25 / No. 4 / Published : 2012-10
Order : 9, and page :309 - 319
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Original Article :
Manusia sebagai penentu penciptaan nilai dan kinerja perusahaan perbankan di indonesia
Author :
- Moh. Nasih*1
- Rina Fariana*2
- Dosen Fakultas Ekonomi dan Bisnis
- Mahasiswa Fakultas Ekonomi dan Bisnis
Abstract :
The mission of every company is to create value through its various undertaken activities. Resource management andoptimal combination of resources is required to create an optimal value. The resources owned by the company can beeither tangible assets or intangible assets. The necessity and the role for each resource identifi ed differently dependingto the type of a business and its environment. In services company which operates in a highly competitive environment,the role and contribution of human capital is very vital and strategic. The purpose of this study was to analyze and toprove the role and the contribution of human capital in the value-added creation for the company, and whether humancapital and physical capital affected the performance of the banking company in Indonesia. The study was conducted on21 banks in Indonesia which carried out in 2007, 2008, 2009, 2010, and 2011. The analysis showed that the contributionof human capital to corporate value was 7.52 times (in average) larger than corporate value that created by thephysical capital. This study also proved that the human capital and physical capital had signifi cant effects on corporateperformance (ROE) either partially or simultaneously, with the coeffi cient of determination up to 0.935. These resultsindicated that human capital was a strategic resource for the company, and must be continually developed and givenspecial attention now and in the future.
Keyword :
human capital, physical capital, value-added, performance, banking,
References :
Andriessen D,(2004) Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles United Stated : Elsevier, Inc.
Abdolmohammadi MJ,(2005) Intellectual capital disclosure and market capitalization - : Journal of Intellectual Capital 6(3): 397
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