Pengaruh Intellectual Capital, Islamicity Performance Index Pada Kinerja Bank Umum Syariah Indonesia
Keywords:
Intellectual Capital, Islamicity Performance Index
Abstract
Islamic Commercial Banks are experiencing quite rapid development. In its implementation, financial performance experiences ups and downs as measured by profitability ratios. There are several indicators that affect financial performance such as intellectual capital, profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income. This research aims to understand several indicators that affect financial performance through the proxy of return on assets in Islamic commercial banks between 2015-2023. This research uses data sources in the form of secondary data related to financial statements with quantitative methods. This research takes a population of all Indonesian Islamic commercial banks in the 2015-2023 timeframe. The sample in this research was obtained by purposive sampling method. This research data analysis technique is multiple liner regression analysis. This study found that intellectual capital has a positive effect in improving the financial performance of Islamic banks. Meanwhile, the Profit Sharing Ratio, Zakat Performance Ratio and Islamic Income ratio were unable to affect the performance of Islamic commercial banks. so that if there is an increase in these indicators, it does not increase financial performance
References
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Rahmaniar, R., & Ruhadi. (2020). Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia. Journal of Applied Islamic Economics and Finance, 1(1), 186–199. https://doi.org/10.35313/jaief.v1i1.2402
Rahmawati, I. D., Ubaidillah, H., & Rahayu, D. (2020). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(2), 62–71. www.bcasyariah.co.id
Tukhfatul Aeny, Iwan Fakhruddin, Suryo Budi Santoso, & Ira Hapsari. (2023). The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability. Jurnal Multidisiplin Madani, 3(2), 358–369. https://doi.org/10.55927/mudima.v3i2.2427
Akkas, E., & Asutay, M. (2023). The impact of intellectual capital formation and knowledge economy on banking performance: a case study of GCC’s conventional and Islamic banks. Journal of Financial Reporting and Accounting, 21(5), 1149–1170. https://doi.org/10.1108/JFRA-08-2021-0251
Azlan1, F. Y., & Serly, V. (2019). Analisis Pengungkapan Standar Akuntansi Syariah Aaoifi Pada Bank Syariah Di Indonesia Dan Malaysia Periode Tahun 2017-2018. Jurnal Eksplorasi Akuntansi, 1(3), 1604–1616. https://doi.org/10.24036/jea.v1i3.165
Cahya, B. T., Sari, D. A., Paramitasari, R., & Hanifah, U. (2021). Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020). AKTSAR: Jurnal Akuntansi Syariah, 4(2), 155. https://doi.org/10.21043/aktsar.v4i2.12031
Darwis, D., Kinerja, A., Public, G., Keuangan, L., & Profitabilitas, R. (2022). Menggunakan Analisis Rasio Profitabilitas. 2(1), 19–27.
Daulay, M., Puteri, H. E., Baskara, R. T., & Zai, J. (2023). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia dengan Model Value Added Intellectual Capital (VAIC) Periode 2016-2020. Jurnal Ilmiah Ekonomi Islam, 9(3), 4373. https://doi.org/10.29040/jiei.v9i3.9803
Depriska Lailatul Aroof, Iwan Fakhruddin, Ani Kusbandiyah, & Ira Hapsari. (2023). The Influence of Intellectual Capital, Shariah Compliance and Islamicity Performance Index on the Financial Performance of Islamic Commercial Banks. Jurnal Multidisiplin Madani, 3(3), 529–540. https://doi.org/10.55927/mudima.v3i3.2436
Dwi, N., & Kurniawati, S. L. (2022). Pengaruh Islamic Corporate Governance, Intellectual Capital Dan Sharia Compliancec Terhadap Profitabilitas Bank Umum Syariah. Jurnal Syarikah : Jurnal Ekonomi Islam, 8(1), 24–33. https://doi.org/10.30997/jsei.v8i1.5374
Fatmala, K., & Wirman. (2021). Pengaruh Islamicity Performance Index Dan Islamic Social Reporting Terhadap Kinerja. Invoice: Jurnal Ilmu Akuntansi p-ISSN:, 3(1), 30–43.
Fitriana, C., Amala, D., Hastuti, E. W., & Nabilah, M. N. (2022). the Influence of Islamicity Performance Index and. 3(1), 15–28.
Indrayani, T., & Anwar, S. (2022). Analisis Pengaruh Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Islamic Income Ratio Dan Income Diversification Terhadap Return on Asset. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(2), 271–281. https://doi.org/10.46306/rev.v2i2.70
Kholilah, & Wirman. (2021). Pengaruh Intellectual Capital dan Islamic Corporate Governance Terhadap Kinerja Perbankan Syariah Indonesia. Jurnal Akuntansi Indonesia, 5(1), 101–114. https://doi.org/10.30868/ad.v5i01.1219
Maulidia, M. P., & Fahlevi, R. (2022). Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility Dan Zakat Terhadap Kinerja Keuangan Bank Umum Syariah Periode 2012-2020. MASLAHAH (Jurnal Hukum Islam Dan Perbankan Syariah), 13(1), 65–86. https://doi.org/10.33558/maslahah.v13i1.4454
Mayasari, F. A. (2020). Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 22–38. https://doi.org/10.30595/kompartemen.v18i1.6812
Meilani, H., & Helliana. (2022). Pengaruh Pengukuran Intellectual Capital dan Islamicity Performance Index terhadap Kinerja Keuangan. Jurnal Riset Akuntansi, 1(2), 126–135. https://doi.org/10.29313/jra.v1i2.520
Nasution, N. A., Siregar, S., & Kamilah. (2023). The Effect of Intellectual Capital, Profit Sharing Ratio and Financing to Deposit Ratio on The Financial Performance of Sharia Banks. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 7(1), 174–194.
Pangesti, K. P., & Sutanto, H. A. (2020). Determinan Kinerja Keuangan Perbankan Syariah Periode 2014-2018. ECONBANK: Journal of Economics and Banking, 2(1), 21–36. https://doi.org/10.35829/econbank.v2i1.76
Pratama, V. Y. (2022). Islamic Corporate Social Responsibility, Islamicity Performance Index Dan Profitabilitas Bank Umum Syariah Di Indonesia. ECONBANK: Journal of Economics and Banking, 4(2), 155–165. https://doi.org/10.35829/econbank.v4i2.237
Pratiwi, A. P., Nurhayadi, Y., & Wulan, M. (2020). Islamicity Performance Index Dan Struktur Modal Terhadap Kinerja Keuangan Perbankan Syariah. Al-Urban: Jurnal Ekonomi Syariah Dan Filantropfi Islam, 4(2), 141–152. https://doi.org/10.22236/alurban
Pudyastuti, L. W. (2018). Pengaruh Islamicity Performance Index Dan Financing To Deposit Ratio ( Fdr ) Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia the Effect of Islamicity Performance Index and Financing on Deposit. Jurnal Manajemen Bisnis Indonesia Edisi 2, 2(1), 170–181.
Purwati, P. (2022). Influence of Intellectual Capital, Profit Sharing Ratio and Zakat Performance Ratio on Financial Performance of Sharia Commercial Banks in Indonesia 2015-2019 Periods. Jurnal Ilmiah Ekonomi Islam, 8(1), 838. https://doi.org/10.29040/jiei.v8i1.4150
Puspita, I., & Mariana. (2023). Analisis Pengaruh Intellectual Capital dan Islamic Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan West Science, 2(02), 43–54. https://doi.org/10.58812/jakws.v2i02.370
Rahayu, D. Y., Kurniati, T., & Wahyuni, S. (2020). Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2), 85–98. https://doi.org/10.30595/kompartemen.v18i2.7688
Rahmaniar, R., & Ruhadi. (2020). Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia. Journal of Applied Islamic Economics and Finance, 1(1), 186–199. https://doi.org/10.35313/jaief.v1i1.2402
Rahmawati, I. D., Ubaidillah, H., & Rahayu, D. (2020). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(2), 62–71. www.bcasyariah.co.id
Tukhfatul Aeny, Iwan Fakhruddin, Suryo Budi Santoso, & Ira Hapsari. (2023). The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability. Jurnal Multidisiplin Madani, 3(2), 358–369. https://doi.org/10.55927/mudima.v3i2.2427
