Balance: Journal of Islamic Accounting
Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting

THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF SHARIA PUBLIC BANK INDONESIA IN 2019-2021

Andriani Andriani (IAIN Kediri)
Della Rohmatul Fauziah (Unknown)



Article Info

Publish Date
01 Aug 2023

Abstract

The increasing market share of Islamic banking makes competition between Islamic banks tighter. The increasing competition of Islamic banks can be overcome by improving their financial performance. Intellectual capital as one of the intangible resources is considered to have an influence on improving financial performance for Islamic banks. This study aims to determine the value of intellectual capital and the level of financial performance of Islamic commercial banks in Indonesia, as well as the effect of intellectual capital on the financial performance of Islamic commercial banks in Indonesia. The method used in this research is quantitative with secondary data sources. The sample technique is in the form of purposive sampling with a total n of 84 and using simple linear analysis. The results of the study indicate that there is a positive influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE merupakan media kajian artikel ilmiah hasil penelitian dan kajian analisis kritis dalam bidang akuntansi, baik secara nasional maupun internasional. Artikel ilmiah dapat berupa penelitian kualitatif maupun penelitian kuantitatif. Jurnal BALANCE menerima artikel ilmiah dengan area ...