Kecukupan Modal, Pembiayaan Bermasalah, Bagi Hasil, Modal Intelektual dan Profitabilitas Bank Syariah di Indonesia

Kurnia Kurnia (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)
Wahdan Arum Inawati (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)
S. Ja’far Husnaini (Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia)

E-JURNAL AKUNTANSI
Vol 32 No 9 (2022)

This study examines the effect of capital adequacy ratios, non-performing financing, profit-sharing financing and intellectual capital on profitability. This study uses quantitative methods with a sample of ten Islamic Commercial Banks registered with the Financial Services Authority for the period 2014-2019. Based on research data, panel data regression analysis was used to determine the relationship between research variables. Processing data using Software Eviews. The study found that only non-performing financing variables had an effect on profitability. Researchers provide recommendations to Islamic banks to be able to rearrange their capital in order to reduce the risk of non-performing financing. Keywords: Capital Adequacy Ratio (CAR), Intellectual Capital, Non-Performing Financing (NPF), Profitability and Profit Share Financing.