Main Article Content
Abstract
The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans
Keywords
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
- Bakti, N. S. (2018). Analisis DPK, CAR, ROA Dan NPF Terhadap Pembiayaan Pada Perbankan Syariah. Jurnal Bisnis dan Manajemen, 17(2), 15-28. https://doi.org/10.20961/jbm.v17i2.17180.
- Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17 (1), 99–120. https://doi.org/10.1177/014920639101700108
- Samosir, T. T. B. & Hatane, S. E. (2015). Pengaruh Human Capital Efficiency, Relational Capital Efficiency, Capital Employed Efficiency, Dan Situasi Krisis Ekonomi Global Terhadap Non Performing Loans, Perusahaan Perbankan Di Indonesia Tahun 2007-2015. Bu
- Bontis, N. (1998). Intellectual Capital: An Exploratory Study That Develops Measures and Models. Management Decision, 36(2), 63–76. https://doi.org/10.1108/00251749810204142.
- Bontis, N. (2003). Intellectual Capital Disclosure in Canadian Corporations. Journal of Human Resource Costing & Accounting, 7 (1), 9–20. https://doi.org/10.1108/eb029076.
- Desda, M. M. & Yurasti, Y. (2019). Analisis Penerapan Manajemen Risiko Kredit Dalam Meminimalisir Kredit Bermasalah Pada PT. BPR Swadaya Anak Nagari Bandarejo Simpang Empat Periode 2013-2018. Journal Management, Business, and Accounting, 18 (1), 94–106.
- Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
- Indonesia, Ikatan Bankir. (2013). Memahami Bisnis Bank. Gramedia Pustaka Utama.
- Indonesia, Ikatan Bankir. (2016). Manajemen Kesehatan Bank Berbasis Risiko. Gramedia Pustaka Utama.
- Lestari, D. A. D. & Satyawan, M. D. (2019). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Akuntansi AKUNESA, 7 (1), 1–22.
- Lestari, S. D., Paramu, H., & Sukarno, H. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syari’Ah Di Indonesia. EKUITAS (Jurnal Ekonomi dan Keuangan), 20(3), 346–66. https://doi.org/10.24034/j25485024.y2016.v20.i3.64.
- Rustam, B. R. (2013). Manajemen Risiko Perbankan Syariah Di Indonesia. Jakarta: Salemba Empat.
- Sawarjuwono, T. & Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi & Keuangan, 5(1), 35–57.
- Stewart, T. A. (2010). Intellectual Capital: The New Wealth of Organization. Currency.
- Ulum, I. (2007). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Program Pascasarjana Universitas Diponegoro.
- Williams, S. M. (2001). Is Intellectual Capital Performance and Disclosure Practices Related?. Journal of Intellectual Capital, 2(3), 192-203.
- Yushita, A. N. (2014). Implementasi Risk Management pada Industri Perbankan Nasional. Jurnal Pendidikan Akuntansi Indonesia, 6(1), 75–88. https://doi.org/10.21831/jpai.v6i1.1792.