PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX

Mulqi Nazra (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)
Suazhari Suazhari (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Vol 4, No 1 (2019): Februari 2019

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is  used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.