Jurnal Riset Akuntansi Terpadu
Vol 12, No 1 (2019)

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERSPEKTIF CAMELS : STUDI EMPIRIS PADA PERBANKAN SYARIAH DI INDONESIA

Gita Puspita (STIE Al-Khairiyah Cilegon)



Article Info

Publish Date
30 Apr 2019

Abstract

This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach. The results of this study indicate that iB-VAIC has a significant effect on CAR, NPM, ROA and ROE. However no significant effect on NPL, NIM, BOPO, FDR, IRR and IER.

Copyrights © 2019






Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...