摘要：Penelitian ini bertujuan menemukan bukti empiris kondisi intellectual capital dan kinerja bank BUMN Tbk,serta pengaruh intellectual capital terhadap profitabilitas perusahaan.Hasil penelitian menunjukkan bahwa kinerja keuangan Bank BUMN Tbk yang diukur dengan profitabilitas (ROA) secara umum meningkat pada periode 2010- 2012,kemudian menurun pada periode 2013-2015.Kinerja profitabilitas tertinggi pada periode 2010-2015 ditunjukkan oleh PT Bank Rakyat Indonesia.Keberadaan intellectual capital pada perusahaan perbankan BUMN mempengaruhi kinerja keuangan perusahaan.Semakin baik perusahaan mampu mengelola intellectual capital yang mereka miliki,maka akan semakin besar pula nilai Return on Aset (ROA) yang dihasilkan oleh perusahaan.Structural capital (SCE) berpengaruh positif namun tidak signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan.Capital employed efficiency berpengaruh positif signifikan terhadap kinerja keuangan perusahaan BUMN Terbuka sektor keuangan.
其他摘要：This study aims to find empirical evidence of intellectual capital condition and the performance of listed state-owned banks,and the impact of intellectual capital on the profitability of the company.The results showed that the financial performance of listed state-owned banks as measured by profitability (ROA) was generally higher in the period from 2010 to 2012,then decreased in the period 2013-2015.The highest profitability performance in the 2010-2015 period is PT Bank Rakyat Indonesia.The existence of intellectual capital in the listed state-owned banking company affect its financial performance.The better the company able to manage its intellectual capital the have,the greater the value of Return on Assets (ROA) generated by the company.Structural capital (SCE) is positive but not significant effect on the financial performance of listed state-owned company in the financial sector.Capital employed efficiency is significant and have positive effect on the financial performance of the listed state-owned enterprises in financial sector.
