ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP LIKUIDITAS PERUSAHAAN PERBANKAN SYARI’AH

Abstract

The purpose of this research is to examine the influence of Intellectual Capital to the liquidity of Syariah
banking. The population is all Syariah Commercial Banking which are listed in Bank Indonesia from 2010 to
2014 periods by using quarterly financial statement data which have been obtained by using purposive sampling
method and based on the determined criteria so six Syariah Commercial Bankings which meet the criterion have
been selected as samples. The sample collection criteria are: 1) Syariah commercial banking which is listed in
Bank Indonesia; (2) Syariah commercial banking which is consecutively publish their 2010-2014 quarterly
financial statement. 3) Syariah commercial banking which has complete data which is required in research
variable. The analysis technique has been done by using linear regression analysis. Based on the result of linear
regression analysis with significant level 5%, the result of the research shows that: 1) Capital Employed
Efficiency variable has significant and positive influence to the Current Ratio (CR). 2) Human Capital
Efficiency variable (HCE) has significant and positive influence to the Current Ratio (CR). 3) Structure Capital
Efficiency variable (SCE) has significant and positive influence to the Current Ratio (CR).

Keywords: Capital Employed Efficiency,Human Capital Efficiency, Structure Capital Efficiency, Current Ratio