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The purpose of this research is to investigate the impact of intellectual
capital on profitability in banking companies listed in Indonesia Stock Exchange.
The population in this research are 30 banking companies listed Indonesia Stock
Exchange (BEI). The samples in this study are 24 banking companies. Data used is
secondary ones from Indonesia Stock Exchange (BEI) namely financial reports of
banking companies listed in years of 2006, 2007, and 2008. Samples were drawn by
purposive sampling and had fulfill sample criterion. Multiple regression analysis
was used to examine the relationship between intellectual capital and profitability.
The empirical research found that intellectual capital has a significant positive
relationship with profitability. The findings enhance knowledge base of intellectual
capital and develop a concept of intellectual capital in achieving competitive
advantages.
Kata kunci : Intellectual capital, profitabilitas dan perbankan
