THE EFFECT OF EFFICIENCY HUMAN CAPITAL, EFFICIENCY STRUCTURAL CAPITAL, AND EMPLOYED EFFICIENCY CAPITAL TO RETURN ON ASSET (ROA) IN SHARIA COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD OF 2012-2016

Abstract

The purpose of this study is to analyze the effect of Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency towards Return On Assets (ROA).Data used in this research is secondary data, taken from the annual report 2012 to 2016 from Sharia Commercial Bank. The samples consist of 11 Bank, from 2012 to 2016 which already included the study criteria. The analysis tools to test the hypothesis are multiple linear regression analysis by using SPSS 20 with the degree significance at 0,05.The results of this study indicate that the VAICTM consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) simultaneously have a positive influence on Return On Assets (ROA). Human Capital Efficiency (HCE) has no positive effect on Return On Assets (ROA). While Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) have a positive influence on Return On Assets (ROA).