摘要：Studies related to intellectual capital,particularly in banking sector,are basically focused on the relationship between intellectual capital performance and bank performance. In con trast to previous studies,this study analyzes the intellectual capital performance of regional development banks throughout Indonesia to develop performance through management of efficiency and productivity. The population and sample in this study consist of 26 regional development banks in Indonesia for the period 2007–2013. The management of ef?ficiency is measured using the ratio of operating expense to operating income (BOPO), while the management of labor productivity is measured using the ratio of labor expenses to total operating expense and income level. At the theoretical level,this study is expected to fill the gap for the assessment of intellectual capital performance of banking institutions with unique characteristics such as regional development banks. To analyze intellectual capital performance,VAICTM method developed by Pulic (1998,2000,2004,2008) is ap?plied. The findings show that the intellectual capital performance of regional development banks is in the category of common performers. Finally,regional development banks need to focus on the importance of strengthening intangible resources directly affecting banking management in terms of strengthening information technology,positioning,and manage?ment competence,as well as organizational culture and working climate.
关键词：intellectual capital;bank efficiency;bank productivity;Value Added Intellectual Capital Coefficient (VAICTM) model
