Image of Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2015-2019)

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Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2015-2019)

ABSTRACT

This Study aims to determine the effect of, intellectual capital and good
corporate governance on the financial performance of Islamic commercial banks.
The dependent variable in this study is ROA (Return On Asset). This study uses the
size of the independent board of commissioners, the size of the sharia supervisory
board, the frequency of sharia supervisory board meetings, the educational
background of the board of commissioners, and intellectual capital as independent
variables. The population in this study were all Islamic commercial banks in
Indonesia. The sampling technique used purposive sampling and obtained a sample
of 8 banks with 5 periods.
This type of research is quantitative research. This study uses secondary data,
namely financial statements that have been obtained on each official website of
Islamic commercial banks. The data analysis method used is multiple regression
analysis and data testing is carried out with the help of the SPSS (Statistical Product
and Service Solution) program 23.
The results of this study indicate that the size of the independent board of
commissioners, the size of the sharia supervisory board, the frequency of meetings of
the sharia supervisory board, and intellectual capital have a positive effect on the
financial performance of Islamic commercial banks and the educational background
of the board of commissioners has a negative effect on the financial performance of
Islamic commercial banks.
Keywords: Financial Performance, Size of the Board of Independent Commissioners,
Size of the Sharia Supervisory Board, Frequency of Sharia Supervisory
Board Meetings, Educational Background of the Board of
Commissioners, Intellectual Capital.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 FEN i 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 129 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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