Özet:

Today, intellectual capital, which is an important element of economic development, plays a key role in increasing profitability and creating institutional value. Intellectual capital represents the invisible assets of the enterprise such as knowledge, experience and information, which will be used to create wealth in the enterprise. The efficiency of intellectual capital is important in terms of ensuring that businesses have a competitive edge in global markets and sustainable performance. This study was conducted in order to determine the effect of intellectual capital on the financial performance of participation banks. The intellectual capital performance of 6 participation banks operating in Turkey between 2016-2020 was measured through Value Added Intellectual Coefficient (VAIC) Model, and the contribution of intellectual capital performance and performance components to financial performance was examined using Panel Data Analysis method. According to the findings obtained as a result of the research, it was determined that intellectual capital efficiency has an effect on financial performance.

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