ABSTRACT

The study examined the effect of intellectual capital on the profitability of quoted banks in \Jigeria. To achieve the objective ofthis study, ex-post-facto research design was adopted. The collected data was analyzed using simple regression analysis. Based on the analysis and the ’.mpirical results the study revealed that Human Capital Efficiency (HCE) has a significant effect 1/7 profit margin. The study also, revealed that Structural Capital Efficiency (SCE) has a ignificant effect on profit margin of banks in Nigeria. The study concludes that Intellectual Capital has a significant effect on profit margin ofBanks in Nigeria. The study recommended hat management ofdeposit money banks in Nigeria and the financial service industry should west in human capital in order to enjoy increase in profit margin. There is also need for deposit wney banks in Nigeria to optimally determine the level ofintellectual capital so that layoffand nderutilization would be highly discouraged. Intellectual Capital should be strengthened by Management of deposit money banks in order to enhance improved performance in profit largin. Regulators should endeavour to strengthen the enforcement ofpolicies and measures it will promote enhanced human capital development within the financial sector in Nigeria, as is will in turn enhance their profit margin.