Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin
Intellectual capital (IC) have increasingly been significant among all financial institutions around the world and its important contribution towards adding higher value to its products or services. The purpose of the study is to examine the IC disclosure practices from 6 local commercial banks in M...
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my-uitm-ir.605132022-07-06T06:39:26Z Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin 2018-06 Amiruddin, Nur Suhaili Special classes of banks and financial institutions Financial management. Business finance. Corporation finance Profits. Corporate profits Intellectual capital (IC) have increasingly been significant among all financial institutions around the world and its important contribution towards adding higher value to its products or services. The purpose of the study is to examine the IC disclosure practices from 6 local commercial banks in Malaysia in their annual reports quantitatively and how it influence the profitability of the banks for the period 2008 to 2017 which is 9 years with total of data sample 54, using efficiency coefficient called VAIC developed by Ante Public. The intellectual capital consist of human capital efficiency (HCE), capital employed efficiency (CEE) and structural capital efficiency (SCE). This study aims to know its relationship with performance of the banks in Malaysia by using return on assets (ROA) as a proxy of dependent variable. Finding from this study shows that the capital employed efficiency (CEE) have significant effect while HCE and SCE has no significant impact towards the ROA. 2018-06 Thesis https://ir.uitm.edu.my/id/eprint/60513/ https://ir.uitm.edu.my/id/eprint/60513/1/60513.pdf text en public degree UiTM Cawangan Johor Faculty of Business Management Abd Rahman, Nor Hadaliza |
institution |
Universiti Teknologi MARA |
collection |
UiTM Institutional Repository |
language |
English |
advisor |
Abd Rahman, Nor Hadaliza |
topic |
Special classes of banks and financial institutions Special classes of banks and financial institutions Special classes of banks and financial institutions |
spellingShingle |
Special classes of banks and financial institutions Special classes of banks and financial institutions Special classes of banks and financial institutions Amiruddin, Nur Suhaili Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
description |
Intellectual capital (IC) have increasingly been significant among all financial institutions around the world and its important contribution towards adding higher value to its products or services. The purpose of the study is to examine the IC disclosure practices from 6 local commercial banks in Malaysia in their annual reports quantitatively and how it influence the profitability of the banks for the period 2008 to 2017 which is 9 years with total of data sample 54, using efficiency coefficient called VAIC developed by Ante Public. The intellectual capital consist of human capital efficiency (HCE), capital employed efficiency (CEE) and structural capital efficiency (SCE). This study aims to know its relationship with performance of the banks in Malaysia by using return on assets (ROA) as a proxy of dependent variable. Finding from this study shows that the capital employed efficiency (CEE) have significant effect while HCE and SCE has no significant impact towards the ROA. |
format |
Thesis |
qualification_level |
Bachelor degree |
author |
Amiruddin, Nur Suhaili |
author_facet |
Amiruddin, Nur Suhaili |
author_sort |
Amiruddin, Nur Suhaili |
title |
Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
title_short |
Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
title_full |
Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
title_fullStr |
Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
title_full_unstemmed |
Relationship between intellectual capital and commercial banks performance in Malaysia / Nur Suhaili Amiruddin |
title_sort |
relationship between intellectual capital and commercial banks performance in malaysia / nur suhaili amiruddin |
granting_institution |
UiTM Cawangan Johor |
granting_department |
Faculty of Business Management |
publishDate |
2018 |
url |
https://ir.uitm.edu.my/id/eprint/60513/1/60513.pdf |
_version_ |
1783735135749799936 |