Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia
Year: 2020
Type: article
Abstract: ABSTRACT \nThis study aims to determine the effect of Intellectual Capital and Islamicity Performance Index \non Profitability which is proxied by ROA at Islamic Banks in Indonesia. The research period used was \n2013-2018. This study was a quantitative research study. The study population includes Sharia \nCommercial Banks listed on the Indonesia Stock Exchange during the 2013-2018 period. The sample \nwas determined using purposive sampling and obtained 5 Islamic banks. The data analysis method \nused is multiple linear regression. The results showed that (1) Intellectual Capital had a positive effect \non profitability. (2) Profit-Sharing Ratio has a positive effect on profitability. (3) Zakat Performing \nRatio does not affect profitability. (4) Equitable Distribution Ratio has a positive effect on profitability. \n(5) Islamic Income Vs Non-Islamic Income does not affect profitability. \n \nKeywords: profitability; intellectual capital; islamicity performance index; profit sharing ratio; zakat \nperforming ratio
Author: Imelda Dian
Institution: Universitas Muhammadiyah Sidoarjo
Language: Indonesian
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3118900737