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All Journal JAM International Journal of Applied Biology Jurnal Riset Akuntansi Politala ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Rani, Sasiska
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Agriculture, Biological Sciences & Forestry Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Journal : JAM

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PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA Rani, Sasiska; Rianty N, Martha
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.131

Abstract

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).
Co-Authors Endang Triwahyu Prasetyawati Febyardalova, Febyardalova Herry Nirwanto Mayasari, Venny Meti Zuliyana, Meti Padmuji, Muhni Pratama, Arif Rianty N, Martha Sri Wiyatiningsih