Jurnal Ilmiah Publika
Vol 11 No 2 (2023): Jurnal Ilmiah Publika

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Kurniawati, Desi (Unknown)

Article Info

Publish Date
23 Dec 2023

Abstract

This research aims to analyze the influence of Intellectual Capital (VAHU, STVA and VACA) as an independent variable on Financial Performance as measured by Net Profit Margin (NPM). This research uses a sample of six Islamic banks listed on the Indonesian Stock Exchange for the 2011-2022 period. The sampling method used was the purposive sampling method. The empirical results of this research show that partially, the results of the t test explain that the influence of the Intellectual Capital variables (VAHU, STVA and VACA) on Financial Performance, only the STVA variable has a significant negative effect, while the other two variables (VAHU and VACA) do not have significant influence on financial performance.

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Journal Info
Jurnal Ilmiah Publika
Website

Abbrev

Publika

Publisher

Universitas Swadaya Gunung Jati

Subject

Humanities Decision Sciences, Operations Research & Management Social Sciences

Description

Jurnal Ilmiah Publika is an open access journal that uses a double blind peer review and is published twice a year by the Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati. The purpose of this journal is to contribute and disseminate thoughts from a theoretical and empirical ...