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Africano, Fernando
Politeknik Negeri Sriwijaya
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Journal : Journal of International Conference Proceedings

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The Mediating Role of Return on Equity in The Influence of Intellectual Capital on The Islamic Social Responsibility Chandra Zaki Maulana; Fernando Africano; Lidia Desiana; Yuyus Suryana; Dwi Kartini; Erie Febrian
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16.134 KB) | DOI: 10.32535/jicp.v1i2.280

Abstract

This study aimed to find empirical evidence concerning the role of Return on Equity (ROE) as the mediation variable over the influence of Intellectual Capital (IC) on the Islamic Social Responsibility (ISR). IC was measured by using all intangible assets of a corporate organization including the innovation capacity, financial and human resources within a system intended to create Value Added Service Intellectual Capital (VAIC), which is an intellectual material which has been formulated and captured in order to create wealth, resulting in a highly valued asset. As for ISR is measured by utilizing an Index consisted of a compilation of CSR standard items determined by Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) and furtherly developed by researchers concerning CSR items which should be disclosed by an Islamic entity. The ISR Index is expected to be the starting point in terms of CSR disclosure which is compliance to the Islamic perspective. Population in this research is Sharia Commercial Banks (SCB) in Indonesia in which regularly issued annual report for a period of four years (2012 to 2016). Method used to draw sample is purposive sampling with certain criterions. The total sample is 10 SCBs. Data collected via website of Indonesia Financial Service Authority (OJK) and the financial report by each SCB which consisted of annual report and company financial statements. Analysis technique used is path analysis and data is being processed by IBM SPSS program. Data were previously tested and have met all of classic assumptions. The results showed that IC has a positive and significant influence on ISR. ROE has a negative and significant influence on ISR. IC is positively and significantly influencing ROE, and ROE is able to mediate the influence of IC on the ISR. Keywords: Return on Equity, Intellectual Capital, Islamic Social Responsibility
Co-Authors AA Sudharmawan, AA Aang Junifer Abda Abda Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Anindya yona Apandi, Khairul Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak, Ebtaria Elvia Zahara Erie Febrian Evelina Evelina Fayadhilah, Muhammad Apta Febriana Feby Febriantoko, Jovan Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Habsah Binti Haji Mohamad Sabli Hendra Sastrawinata Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Maivi Kusnandar Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana MISMIWATI, MISMIWATI MISMIWATI Mohammad Fardillah bin Wahi Muhamad Rahman Bayumi Muhammad Amri Yahya Muhammad Riska Maulana Muhammad Riska Maulana Muharramah, Ulfah Munparidi Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Prasetyo, Tegar Pratami, Viekhen Irza Purnamasari, Keti Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Rosita Rosita Sakti, Ilham Prawidi Salsabila nirisna Sandy kurniawan Sari Lestari Zainal Ridho Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin Syamsiar, Syamsiar Tanjung, Muhammad Al Chapis Abdilla Titin Hartini Ummasyroh Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yuyus Suryana Zamheri, Ahmad