TY - JOUR T1 - ENTELEKTÜEL SERMAYENİN FİNANS SEKTÖRÜNDE DEĞER YARATMADAKİ ROLÜ: TÜRK BANKACILIK SEKTÖRÜNDE BİR ARAŞTIRMA TT - THE ROLE OF INTELLECTUAL CAPITAL IN CREATING VALUE IN FINANCIAL SECTOR: A RESEARCH IN THE TURKISH BANKING SECTOR AU - Ekim, Nermin AU - Acar, Melek AU - Uçan, Okyay PY - 2019 DA - October JF - Verimlilik Dergisi PB - Sanayi ve Teknoloji Bakanlığı WT - DergiPark SN - 1013-1388 SP - 37 EP - 63 IS - 4 LA - tr AB - Entelektüelsermaye araştırmalarında son dönemdeki gelişmeler, kurumsal değeri yaratmada entelektüelsermayenin önemini ortaya koymuştur. Bunun yanında, değer yaratmada entelektüelsermayenin anahtar rolünü kavrayabilmek yalnızca ilk adımdır. Finansalkurumların entelektüel sermaye performansının altında yatan temel işleyişin,onun kurumların performansına katılımından geçtiğinin anlaşılması son dereceönemlidir. Bilgi yoğun sektörlerden biri olan bankacılık sektöründegerçekleştirilen araştırmada, Türkiye’de faaliyet gösteren 21 ticari bankanın2006-2015 yılları arasında entelektüel sermaye performansı, Katma Değer (VA) veEntelektüel Katma Değer Katsayısı (VAICTM) Modeli ile ölçülmüş ve entelektüelsermaye performansı ve performans bileşenlerinin finansal performansa katkısı PanelVeri Analizi Yöntemi kullanılarak incelenmiştir. Araştırmasonucunda elde edilen bulgular, bankacılık sektöründe entelektüel sermayeetkinliğinin bankaların finansal performansını olumlu etkileyerek katkıdabulunduğunu, sırasıyla fiziksel ve finansal sermayenin ve insan sermayesininfinansal performans için en etkili değer etkenleri olduğunu ve yapısalsermayenin daha az önem taşıdığını ortaya koymuştur. KW - Bankacılık Sektörü KW - Entellektüel Sermaye KW - Entellektüel Katma Değer Katsayısı KW - Finansal Performans KW - Finans Sektörü KW - Panel Veri Analizi N2 - Recent developments in intellectual capital research have highlighted the importance of intellectual capital in creating corporate value. However, understanding the key role of intellectual capital in value creation is only the first step. It is very important to understand that the fundamental operation underlying the intellectual capital performance of financial institutions is through Its participation in the performance of the institutions. Research is carried out in knowledge intensive banking sector, and intellectual capital performance among 21 commercial banks in the years 2006-2015 operating in Turkey is measured by Value Added (VA) and Value Added Intellectual Coefficient (VAICTM) model. Intellectual capital performance and the impact of performance components on financial performance are analyzed with panel data analysis method. The findings of the study showed that intellectual capital activity in the banking sector contributed positively to the financial performance of banks. Physical capital, financial capital and human capital were the most effective value factors for financial performance respectively and structural capital was less important. CR - • ABDULSALAM, F., AL-QAHERIAND, H., AL-KHAYYAT, R., (2011), The Intellectual Capital Performance of Kuwaiti Banks: An Application of VAICTM Model, iBusiness, (3), 88-96. CR - • AL-MUSALI, M. A. K., ISMAIL KU, I. N. K., (2014), Intellectual Capital and Its Effect on Financial Performance of Banks: Evidence from Saudi Arabia, Procedia-Social and Behavioral Sciences, 164, 201-207. CR - • AL-SHUBIRI, F. 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R., (2009), Cross-Country Comparison of Intellectual Capital Performance of Commercial Banks in Asian Economies, The Service Industries Journal, 29 (11), 1565-1579. UR - http://dergipark.org.tr/tr/pub/verimlilik/issue//428148 L1 - http://dergipark.org.tr/tr/download/article-file/822674 ER -