أثر رأس المال الفكري على الأداء المالي للبنوك التجارية في الجزائر

Abstract

This study aimed to investigate the impact of intellectual capital on the financial performance of commercial banks in Algeria, using the value added coefficient of intellectual capital (VAIC) to measure the intellectual capital variable. As for the financial performance variable, it was measured by the rate of return on assets, the rate of return on equity and profit margin, that data were collected from the financial reports of a sample of commercial banks operating in Algeria during the period 2010-2018, and to test the hypotheses of the study, a standard study was conducted using panel data by Stata 16 program. The study found: - There is a positive and statistically significant impact of human capital on all financial performance indicators used in the study; - There is a statistically significant negative impact of structural capital on the rate of return on assets and a positive impact on the profit margin, while there is no statistically significant impact on the rate of return on equity; - There is no statistically significant effect of the capital used on all financial performance indicators used in the study.