IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Vol. 13 No. 2 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM

THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG) AND INTELLECTUAL CAPITAL (IC) ON THE ISLAMICITY PERFORMANCE INDEX AT PT BANK NTB SYARIAH PERIOD 2019-2021

Sumartiningrum (Universitas Islam Negeri Mataram)
Muh. Salahuddin (Universitas Islam Negeri Mataram)



Article Info

Publish Date
25 Dec 2022

Abstract

Islamic bank has different characteristics from other companies in its performance orientation, including PT. Bank NTB Syariah which has converted on September 24, 2018. Islamic banking is required to work in accordance with Islamic business principles and ethics, one of which is through the implementation of governance (Islamic Corporate Governance/ICG) and the use of capital (Intellectual Capital/IC) so that can achieve the goal of establishing a sharia bank that is in accordance with Maqashid Sharia (measured through the Islamicity Performance Index). This study aims to (1) analyze the effect of Islamic Corporate Governance (ICG) disclosure on the Islamicity Performance Index and (2) analyze the influence of Intellectual Capital (IC) on the Islamicity Performance Index and (3) analyze the influence of Islamic Corporate Governance (ICG) and Intellectual Capital. (IC) on the Islamicity Performance Index at PT. Bank NTB Syariah for the 2019-2021 period. The data was secondary data obtained from the financial report. The results showed that Islamic Corporate Governance has a significant effect with a t-statistic value of 21.877 > t-table 1.960, Intellectual Capital has a significant effect with a t-statistic value of 5.642 > t-table 1.960 and Islamic Corporate Governance together with Intellectual Capital has a significant effect on Islamicity Performance Index PT. Bank NTB Syariah from 2019 to 2021 with a t-statistic value of 20.063 > t-table 1.960.

Copyrights © 2022






Journal Info

Abbrev

iqtishaduna

Publisher

Subject

Economics, Econometrics & Finance

Description

Iqtishaduna merupakan jurnal yang menfokuskan pada publikasi artikel di bidang kajian ekonomi dan keuangan syariah. Jurnal ini terbit pertama kali tahun 2011 oleh Fakultas Syariah IAIN Mataram yang dalam perkembangannya sejak tahun 2016 kemudian dikelola oleh Fakultas Ekonomi dan Bisnis Islam UIN ...