Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Krisna Jesica Anggriyanti
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA Krisna Jesica Anggriyanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically investigate the impact of intellectual capital (IC) on the financialperformance of Islamic Banks operating in Indonesia. The variables used in this study are the dependent variable (financial performance), the independent variables (value added intellectual capital, capital employed efficiency, human capital efficiency, and structural capital efficiency) and the control variables (Leverage and Size).The population in this study is Islamic Banks listed website OJK in 2017-2019. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 33 samplesfor the three years obtained (2017-2019). The analytical method used in this study is ordinary leastsquare (OLS).The results of this study indicate that value added intellectual capital, capital employed efficiency, and  human  capital  have  a  positive  and  significant  effect  on  financial  performance.  While,structural capital efficiency has a negative but significantly influence the financial performance.
Co-Authors Muchamad Syafruddin