Pengaruh Intellectual Capital terhadap Pembiayaan Bermasalah Perbankan Syariah di Indonesia

Anggita Andini Saputri (Universitas Islam Negeri Raden Mas Said Surakarta)
Meilana Widyaningsih (Universitas Islam Negeri Raden Mas Said Surakarta)

Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah
Vol 8 No 3 (2023)

The research aims to determine and analyze the influence of intellectual capital (VACA, VAHU, STVA) on non-performing financing (NPF). Researchers are interested in conducting this research because Intellectual Capital is an interpretation of intangible assets as a source of work assessment which can influence problematic financing. Using quantitative methods and annual financial report data with 9 Islamic commercial banks for the 2018-2022 period. Data was processed using Eviews 10 with panel data regression analysis method. The research results show that simultaneously the variables VACA, VAHU, and STVA have a significant influence on problematic financing in Indonesia. Meanwhile, partially STVA does not have a significant effect on problematic financing in Indonesia. Meanwhile, VACA and VAHU have a significant influence on problematic financing in Indonesia.