Tia Andrianti Nasution
STAI H. Abdul Halim Hasan Al Ishlahiyah, Binjai

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Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah Hastuti Olivia; Gadis Arniyati Athar; Tia Andrianti Nasution; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1068

Abstract

This study aims to analyze the effect of intellectual capital (IC) on financial performance at Bank Negara Indonesia (BNI) Syariah. The hypothesis in this study was tested using the variant-based Structural Equation Modeling (SEM) method or Partial Least Square (PLS) involving several variables of intellectual capital (IC) modified for Islamic banking such as iB-VACA, iB-VAHU, iB-STVA. The results showed that iB-VAIC and iB-VACA) had an effect on financial performance. Meanwhile, iB-VAHU has no effect on financial performance, and iB-STVA has a negative effect on financial performance