THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA COMPLIANCE TO THE BANKING FINANCIAL PERFORMANCE IN INDONESIA

  • Khoirunnisa Azzahra Universitas Pamulang
https://doi.org/10.35457/jares.v5i1.900
Abstract views: 928 , PDF downloads: 775
Keywords: Intellectual Capital, Sharia Compliance, Financial Performance

Abstract

This study aims to analyze the effect of intellectual capital and Sharia Compliance on Financial Performance. This study also uses several variables that are identified as factors that affect Financial Performance including intellectual capital as measured by using Value Added Intellectual Coefficient (VAIC), and sharia compliance as measured by using Islamic Income Ratio (IsIR) proxy. The research method used is quantitative descriptive by using multiple linear regression test models. Sampling was carried out using a purposive sampling method so that 7 Islamic banks in Indonesia were obtained with 42 researched data used as research samples and hypothesis testing was performed using simultaneous significant tests (F test) and partial significant tests (t test) with ɑ = 5%. F Test results show that intellectual capital, and sharia compliance together have a significant positive effect on financial performance. T test results show that intellectual capital and Sharia Compliance have a significant positive effect on financial performance.

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Author Biography

Khoirunnisa Azzahra, Universitas Pamulang

Fakultas Ekonomi

References

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Published
2020-03-05
How to Cite
Azzahra, K. (2020). THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA COMPLIANCE TO THE BANKING FINANCIAL PERFORMANCE IN INDONESIA. JARES (Journal of Academic Research and Sciences), 5(1), 14-26. https://doi.org/10.35457/jares.v5i1.900
Issue
Vol. 5 No. 1 (2020): March 2020
Section
Articles

Copyright (c) 2020 JARES (Journal of Academic Research and Sciences)

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