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INTELLECTUAL CAPITAL, GOODWILL DAN NILAI PERUSAHAAN: PERAN GOOD CORPORATE GOVERNANCE Puspita, Kurnia Ayu; Rahman, Taufikur
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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Abstract

This study aims to determine the effect of intellectual capital and goodwill on firm value moderated by good corporate governance in companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. This type of research is an explanatory quantitative method with a population of all companies listed on the JII 70 for the period 2021-2023. The sample of this study was determined using the purposive sampling method to obtain 93 samples. The type of data used is panel data. The hypothesis of this study was tested using the Moderated Regression Analysis (MRA) test with the eviews software analysis tool version 13. The results of this study indicate that the intellectual capital variable has a negative and significant effect on firm value, while goodwill has a positive and significant effect on firm value. This study also shows that good corporate governance is able to moderate the effect of intellectual capital and goodwill on firm value.  
Determinants of Islamic Bank Market Capitalisation: The Moderating Role of Banking Growth in the MENA Region Rahman, Taufikur; Arinta, Yusvita Nena; Rahmayanti, Dini; Nurhadi, Bayu
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.15076

Abstract

Market Capitalisation is an important market indicator of the value of a company's shares. This study aims to analyze the role of banking growth in the relationship between the educational background of Islamic Supervisory Board (ISB) and market capitalism of Islamic banking in the Middle East and North Africa (MENA) region. The samples of this research are 183 Islamic banks in the Middle East and North Africa (MENA) region. Data was obtained from the ESGI database. The method used is Ordinary Least Squares and MRA to test the relationship between ISB educational background and market capitalisation and the role of banking growth as a moderating variable. The results show that the ISB educational background positively affects the market capitalisation of Islamic banks in the MENA region and the banking growth has succeeded in strengthening this effect. These findings offer insight to consider in establishing an Islamic supervisory board with a high educational background so that investor confidence becomes stronger in choosing their investments. These findings show the importance of a method of governance, transparency, and responsibility that an Islamic supervisory board must have so that its knowledge is appropriate to its field.
PERAN NON PERFORMING FINANCING (NPF) DALAM HUBUNGAN ANTARA DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS BANK SYARIAH Rahman, Taufikur; Safitrie, Dian
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3701

Abstract

This study empirically examined the role of Non Performing Financing (NPF) as the intervening variable on the relationship between independent board and profitability. The population used in this study is all Islamic banking of Indonesia that consist of 13 Islamic banking. The writer took 11 Islamic banking as the sample of this research. The sampling technique used in this research is purposive sampling technique.Types of data used are secondary data. The data of this study collected from Islamic Banking companies that issue an annual report and a report on the implementation of good corporate governance periode of 2011-2015. This study has utilized path analysis to analyze the mediating effect of NPF on the relationship between board size independence and profitability. The result of this study suggest that empirically NPF does not mediate the relationship between independent board and profitability, so empirically NPF can not play the role as the intervening variable.The result of this study also suggest that independent board has positif effect on profitability (ROE), independent board has negative effect on NPF and NPF has not effect on profitability (ROA).
Analisis Determinan Minat Menggunakan Peer To Peer Lending Syariah dengan Religiusitas sebagai Variabel Moderating Wiguno, Mohammad Mileno; Rahman, Taufikur
BISNIS Vol 11, No 1 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i1.18730

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana penggaruh kemudahan, kepercayaan dan risiko terhadap minat menggunakan peer to peer lending syariah dengan religiusitas sebagai variabel moderasi, Penelitian ini dilakukan pada UMKM kota Salatiga. Bentuk penelitian ini adalah penelitian kuantitatif menggunakan data primer yang diperoleh dari penyebaran kuisoner pada UMKM kota Salatiga. Sampel yang digunakan pada penelitian ini sejumlah 100 UMKM jumlah tersebut diperoleh dengan perhitungan mengunakan rumus slovin. Data diolah menggunakan alat bantu IBM SPSS stastistic. Melalui analisis data yang telah dilakukan menunjukan bahwa : Kemudahan berpengaruh positif signifikan terhadap minat menggunakan peer to peer (P2P) lending syariah, Kepercayaan berpengaruh positif signifikan terhadap minat menggunakan peer to peer (P2P) lending syariah, Risiko berpengaruh positif dan tidak signifikan terhadap minat menggunakan peer to peer (P2P) lending syariah, Religiusitas dapat memoderasi pengaruh kemudahan terhadap minat menggunakan peer to peer (P2P) lending syariah, Religiusitas dapat memoderasi pengaruh kepercayaan terhadap minat menggunakan peer to peer (P2P) lending syariah, Religiusitas dapat memoderasi pengaruh risiko terhadap minat menggunakan peer to peer (P2P) lending syariah.Kata Kunci: Kemudahan, Kepercayaan, Risiko, Minat Menggunakan Peer To Peer Lending Syariah, Religiusitas, Peer To Peer lending syariah, UMKM, moderasi, moderasi religiusitas