Jurnal Pengaruh Intellectual Capital dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah di Indonesia

Imelda Dian Rahmawati, Imelda Dian Rahmawati and Hasan Ubaidillah, Hasan Ubaidillah and Duwi Rahayu, Duwi Rahayu Jurnal Pengaruh Intellectual Capital dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah di Indonesia. Equilibrium: Jurnal-Ekonomi-Manajemen-Akuntansi, 16 (2). pp. 62-71. ISSN p-ISSN 1693-1378 | e-ISSN 2598-9952

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Abstract

ABSTRACT This study aims to determine the effect of Intellectual Capital and Islamicity Performance Index on Profitability which is proxied by ROA at Islamic Banks in Indonesia. The research period used was 2013-2018. This study was a quantitative research study. The study population includes Sharia Commercial Banks listed on the Indonesia Stock Exchange during the 2013-2018 period. The sample was determined using purposive sampling and obtained 5 Islamic banks. The data analysis method used is multiple linear regression. The results showed that (1) Intellectual Capital had a positive effect on profitability. (2) Profit-Sharing Ratio has a positive effect on profitability. (3) Zakat Performing Ratio does not affect profitability. (4) Equitable Distribution Ratio has a positive effect on profitability. (5) Islamic Income Vs Non-Islamic Income does not affect profitability. Keywords: profitability; intellectual capital; islamicity performance index; profit sharing ratio; zakat performing ratio

Item Type:	Article
Uncontrolled Keywords:	Keywords: profitability; intellectual capital; islamicity performance index; profit sharing ratio; zakat performing ratio
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Mrs Duwi Rahayu
Date Deposited:	06 Jan 2021 03:13
Last Modified:	06 Jan 2021 03:13
URI:	http://eprints.umsida.ac.id/id/eprint/8142

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