Abstract
The focus of this study is to examine theory of the firm consists resource-based view of the firm, and knowledge-based view of the firm. This study also aims to verify the effect of intellectual capital as intangible firm resources on non-financial and financial performance of the firms in Indonesia banking industry. This study gathered and analyzed data of 114 banks from totally 138 banks in Indonesia. Analysis performed using path analysis. The result indicates that intellectual capital has positive effect on bank non financial performance (t = 2,53 and p-probability 0,000) and financial performance (t = 2,98 and p-probability 0,000). Moreover, while this study confirmed resource-based view of the firm, knowledgebased view of the firm, and intellectual capital concept. To conclude, financial performance of the bank (net income, and fee-based income) depends on the intellectual capital as bank resources. Keywords : tangible assets, intangible assets, intellectual capital, theory of the firm, performance, banking.
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