Jurnal Akuntansi dan Audit Syariah (JAAIS)
Vol. 3 No. 1 (2022): June 2022

Intellectual Capital dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah

Jadzil Baihaqi (Institut Agama Islam Negeri Kudus)
Uswatun Muawanah (Institut Agama Islam Negeri Kudus)



Article Info

Publish Date
29 Jun 2022

Abstract

This study aims to examine the effect of intellectual capital on the financial performance, consist of capital, asset quality, earning, liquidity, of Islamic Rural Banks. The data of the research is in the form of secondary data on financial performance information obtained with documentation techniques. Capital performance is measured by CAR, asset quality by NPF, earning by ROA, and liquidity by CR. The population of this study was 163 BPRS throughout Indonesia. We use the purposive-sampling technique and the sample obtained is 26 BPRS in Central Java. The number of sample data is 69 data, for the period 2018-2020. We use the Partial Least Square method in processing data with the help of SmartPLS 3. This study results that intellectual capital affects financial performance (capital, asset quality, and earning), except for liquidity performance.

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Journal Info

Abbrev

JAAiS

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research ...