Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia

Authors

  • Imelda Dian Universitas Muhammadiayah Sidoarjo

DOI:

https://doi.org/10.30742/equilibrium.v16i2.891

Keywords:

profitability, intellectual capital, islamicity performance index, profit sharing ratio, zakat performing ratio

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. 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 has no effect on profitability. (4) Equitable Distribution Ratio has a positive effect on profitability. (5) Islamic Income Vs Non-Islamic Income has no effect on profitability.

Author Biography

Imelda Dian, Universitas Muhammadiayah Sidoarjo

Fakultas Bisnis Hukum dan Sosial

References

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Published

2020-10-28

Issue

Vol. 16 No. 2 (2020): October

Section

Articles

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