JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan

PENGARUH INTELLECTUAL CAPITAL DAN PROFIT SHARING RATIO TERHADAP PROFITABILITAS 14 PERBANKAN SYARIAH DI INDONESIA

maryana (Unknown)
cut muftia keumala (STIE LHOKSEUMAWE)
Irfan (STIE LHOKSEUMAWE)
Muzakir (STIE LHOKSEUMAWE)



Article Info

Publish Date
30 Apr 2023

Abstract

This study aims to examine the effect of intellectual capital and profit sharing ratio on the profitability of Islamic banking in Indonesia. The data used in this study is secondary data as many as 30 samples using purposive sampling method. The method used to analyze the independent variable and the dependent variable is the multiple linear regression method and the classical assumption test. The results of the research partially intellectual capital have a significant effect on profitability in Islamic banking in Indonesia and the variable profit sharing ratio has a significant effect on profitability in Islamic banking in Indonesia. Simultaneously shows that intellectual capital and profit sharing ratio simultaneously have a significant effect on profitability in Islamic Banking in Indonesia. Keywords: intellectual capital, profit sharing ratio and profitability

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Journal Info

Abbrev

jtb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely ...