providing a silicon-on-insulator (SOI) substrate comprising a first semiconductor layer containing a first conductivity type dopant located over a first buried insulating layer, wherein a portion of the first buried insulating layer beneath said first semiconductor layer is removed by forming a trench into the first semiconductor layer, stopping on said first insulating layer, and performing an isotropic etch process to form an undercut region;

forming a second buried insulating layer on exposed surfaces of said first semiconductor layer, wherein said second buried insulating layer is thinner than said first buried insulating layer and is formed by a thermal growth process;

filling the undercut region and the removed portion of the first semiconductor layer with a conductive back electrode material comprised of doped polysilicon;

forming a base utilizing an epitaxial growth process, said base comprising a second semiconductor layer containing a second conductivity type dopant that is different than the first conductivity type dopant;

forming an emitter comprising a third semiconductor layer including said first conductivity type dopant over a portion of said base; and

biasing the conductive back electrode material to form an accumulation layer at an interface between the first semiconductor layer and the second buried insulating layer.