PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA TAHUN 2019-2023
Keywords:
Intellectual Capital, Kinerja Keuangan, Bank Syariah, Regresi Data PanelAbstract
Penelitian ini menguji pengaruh intellectual capital terhadap kinerja keuangan bank syariah di Indonesia periode 2019-2023 dengan memasukkan ukuran Perusahaan dan struktur modal sebagai variable kontrol. Data sekunder diperoleh dari laporan keuangan 16 bank syariah yang dipilih melalui purposive sampling (69 observasi). Analisis menggunakan regresi data panel dengan pemilihan model melalui uji chow dan uji hausman. Hasil menunjukkan bahwa intellectual capital yang diukur dengan Value added intellectual Capital (VAIC) berpengaruh positif dan signifikan terhadap Return on Assets (ROA). Sebaliknya, ukuran Perusahaan dan struktur modal yang diproksikan dengan Capital Adequacy Ratio (CAR) tidak berpegaruh signifikan terhadap ROA. Temuan ini menegaskan bahwa pengelolaan modal Intektual determinan utama dalam meningkatkan profitabilitas dan daya saing bank syariah.
Downloads
References
Al-Hunnayan, S. H. (2020). The capital structure decisions of Islamic banks in the GCC. Journal of Islamic Accounting and Business Research, 11(3), 745–764. https://doi.org/10.1108/JIABR-02-2017-0026
Asare, N., Laryea, M. M., Onumah, J. M., & Asamoah, M. E. (2020). Intellectual capital and asset quality in an emerging banking market. Asian Journal of Accounting Research, 6(1), 55–68. https://doi.org/10.1108/AJAR-05-2020-0034
Baeney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17, 99-120.
Dao, B. T. T., & Ta, T. D. N. (2020). A meta-analysis: capital structure and firm performance. Journal of Economics and Development, 22(1), 111–129. https://doi.org/10.1108/JED-12-2019-0072
Fauziah, R., Novianty, I., & Umar Mai, M. (2024). The Influence Of Intellectual Capital and islamic Performance Index On The Performance Of Sharia Commercial Banks In Indonesia. In Jurnal Perbankan Syariah (Vol. 10, Number 1).
Freeman, R. E., & McVea, J. (2001). A Stakeholder Approach to Strategic Management. http://papers.ssrn.com/paper.taf?abstract_id=263511
Ghozali, I., & Chariri, A. (2007). Teori akuntansi . Semarang Badan Penerbit Universitas Diponegoro.
Nawaz, T., & Haniffa, R. (2017). Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130–142. https://doi.org/10.1108/JIABR-06-2016-0071
Ousama, A. A., Hammami, H., & Abdulkarim, M. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 75–93. https://doi.org/10.1108/IMEFM-05-2016-0073
Pulic, A. (2004b). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8(1), 62–68. https://doi.org/10.1108/13683040410524757
Rochmadhona, B. N., Suganda, T. R., & Cahyadi, S. (2018). The Competitive Advantage between Intellectual Capital and Financial Performance of Banking Sector in ASEAN. Jurnal Keuangan Dan Perbankan, 22(2). https://doi.org/10.26905/jkdp.v22i2.2060
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Citra Vivi Nadhiatul Fadhilah, Ardi Paminto, Hidayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
