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All Journal AKRUAL: Jurnal Akuntansi
Achmad Syaiful Nizar
Fakultas Ekonomi Universitas Negeri Surabaya
Economics, Econometrics & Finance

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Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah Achmad Syaiful Nizar; Mochamad Khoirul Anwar
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p130-146

Abstract

This research aims to examine the effect of trade financing, profit sharing financing and intellectual capital as measured with islamic Bank-Value Added Intellectual Coeficient (iB-VAIC) towards financial performance as measured with Return On Asset (ROA) of islamic bank. The population in this study is an Islamic commercial bank during the period 2011-2014, of all populations there are 9 Islamic commercial bank that have meet the criteria for the research samples. Data used in this research are annual financial statements published on official website of Islamic commercial bank. The analysis technique used in this research is multiple linear regression analysis. These result shows that trade financing dont affect of financial performance, profit sharing financing dont affect of financial performance and intellectual capital affect of financial performance.Keywords: Financing, Intellectual Capital, Financial Performance and Islamic Bank
Co-Authors Moch. Khoirul Anwar