THE INFLUENCE OF INTELECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA
DOI:
10.54443/ijerlas.v2i1.171Published:
2022-01-27Downloads
Abstract
This research was conducted with the aim of examining the effect of intellectual capital and the Islamic performance index on the financial performance of Islamic banking in Indonesia. The data used in this research is documentation data as much as 110 data which is the result of multiplication of 11 object observation data with 10 years observation period of Islamic banking financial reports for the period 2010-2019. This study uses the Moderation Regression Analysis research method with a static panel approach. The results of the data analysis found that the intellectual capital variable which is proxied by VACA, VAHU, STVA has a significant effect on financial performance. Furthermore, the Islamic Performance Index variable which is proxied by PSR, ZPR, EDR, and IsRI has a positive and significant effect on the financial performance of Islamic banking in Indonesia. Another finding found that the variable company age did not moderate intellectual capital (VAIC) on financial performance, while firm size moderated intellectual capital on financial performance. Based on these findings, it is hoped that the leadership of Islamic banking in order to improve the financial performance of Islamic banking needs to increase the Intellectual Capital and Islamicity Performance Index.
Keywords:
Intellectual Capital, Performance Index, Fir Size, Firm Ege and FinancialReferences
Akbar (2012), The Influence of Company Size, Capital Adequacy, KAP Size, and Liquidity on Bank Profitability, Journal of Economics and Business. Alfabeta, Bandung
Ang, R. (2016). Indonesian Capital Market Smart Book. Media Soft Indonesia. Bandung: UNIKOM.
Bank Indonesia Regulation Number 14/26 / PBI / 2012. concerning Business Activities and Office Networks Based on Bank Core Capital
Bank Indonesia, (2004). Banking Supervision Report (Online). (www.bi.go.id)
Brigham Eugene F. (2011), Financial Management, Tenth Edition, Book One, (Ali Akbar Yulianto Translation). Erlangga: Jakarta. Cases, and Business Research. (Edition I). 1st printing. Jakarta: PT Bumi Aksara.
Dendawijaya, Lukman (2013) Banking Management. Jakarta: Ghalia Indonesia.
Ghozali, Imam. (2016). Multivariate Analysis Application with Eviews Program. Semarang: FE UNDIP.
Gujarati, Damodar N (2005) Basics of Econometrics, volume 1, Erlangga, Jakarta
Harahap (2011) Critical Analysis of Financial Statements. PT. Raja Grafindo Persada. Jakarta
Harmono. (2009). Financial Management, Based on Balanced Scorecard Approaches to Theory.
Hasibuan, Malayu SP. (2016). "Banking Basics". Publisher PT. Earth Literacy: Jakarta.
Indonesian Accountants Association, (2009), "Guidelines for Financial Accounting Standards", Salemba Empat Jakarta.
Iqbal (2014) The Effect of the Risk Level of Musyarakah Financing on the Probability Level.
Ismail, (2010), "Banking Management (From Theory to Application)" First edition Second printing.
Julita (2016), The effect of non-performing financing and Capital Adequacy ratio on profitability in banking.
Julius, R. Latumaerissa, (2011) "Knowing the Operational Aspects of Commercial Banks". First printing, PT Bumi Aksara, Jakarta
Kasmir (2003), "Basics of Banking". PT Raja Grafindo Persada, Jakarta.
______ (2015) “Banking Management”. PT Raja Grafindo Persada, Jakarta.
______ (2014) “Financial Statement Analysis. Jakarta. Rajawali Per edition 1-7.
______(2016) “Banks And Other Financial Institutions”. PT. Raja Grafindo Persada, Jakarta
Kencana Prenada Media Group, Jakarta
Kibrandoko, MSM, Drs Wasana MSM, Erlangga: Jakarta.
Kuncoro, Mudrajat and Suharjo, (2013). "Banking Management Theory and Applications". BPFE, Yogyakarta
Latumaerissa (2014) Banks and Other Financial Institutions. Earth Script: Jakarta Liberty.
Machfoedz (2013), Financial Ratio Analysis and The Predictions of Earnings Changes in Indonesia, Kelola, No. 7 / III /, Gajah Mada University
Mahrinasari, (2003), "Credit Management at Rural Banks in Bandarlampung", Journal of Economics & Business, No. 3
Mardiyanto, Handoyo. (2009). The Essence of Financial Management. PT Grasindo: Jakarta
Munawir, S. (2015). Financial statement analysis fourth edition. Fifth Print. Mercy. Yogyakarta:
Now (2006) Research Methods For Business: A Skill - Building Approch 6th Edition. New York: Jonh Wiley
Prastowo Dwi, Juliaty Fifka, (2015), Financial Statement Analysis (Concept and Application), Second Edition, UPP STIM YKPN, Yogyakarta. 54
Rindjin, Ketut, (2018) "Introduction to Banking and Non-Bank Financial Institutions", PT Gramedia Pustaka Utama, Jakarta
Riyanto, B, (2014), Basics of Corporate Spending, BPFE, Jakarta.
Santoso, B, (2013), “Banks and Financial Institutions Jakarta: Salemba Empat
Sartono, R.A, (2014), Financial Management, BPFE: Yogyakarta.
Sinungan, Muchdarsyah. (2014) Bank Fund Management. Jakarta: PT Bumi Aksara
Slamet, R, (2006), Banking Assets and Liability Management, Jakarta, FE UI.
Sofi (2010) Commercial Bank Management: Banking Management from Theory to Practice, 1st edition, printing 1. Jakarta: Rajawali Pers.
Srimindarti, Ceacilia. (2008). "Timeliness of Financial Reporting". Economic Focus, Vol. 7 No. 1, April 2008: pp 14-21. Journal.
Sugeng AM. 2003. Bunga Rampai Hyperkes and Work Safety. Semarang: UNDIP Publisher
Sugiyono. (2014) Easy Ways to Prepare Thesis, Thesis and Dissertation. The Eleventh Printing,
Supranto, J. (2011), Measurement of Customer Satisfaction Levels, Jakarta: Rineka Cipta.
Susilo, Tiandanu, Santoso. (2011). Banks and Other Financial Institutions. Jakarta: Four Salemba.
Suwarjono T, Agustine P.K. 2003. Intellectual Capital: Treatment, Measurement, and Reporting (A Research Library). Journal of Accounting and Finance. Vol. 5, No. 1, May 2003: 35-37. Airlangga University. Surabaya
Ulum, Ihyaul. 2008. "Intellectual Capital Performance in the Banking Sector. Indonesia. ”Journal of Accounting
Weston, J. Fred and Thomas E Copeland, (2010), Financial Management, Translation by Ir.
Wiagustini, Ni luh Putu. (2010) Fundamentals of Financial Management. Denpasar. Udayana University Press
Widarjono, Agus (2009), Econometrics: A Guide to Eviews, Yogyakarta, YKPN
License
Copyright (c) 2022 Marzuki, Chairil Akhyar, Nazir
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Downloads
How to Cite
