SKRIPSI AKS
PENGARUH INTELLECTUAL CAPITAL, NON PERFORMING FINANCE (NPF), FINANCING TO DEPOSIT RATIO (FDR), DAN LEVERAGE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA
ABSTRACT
This study aims to determine the effect of Intellectual Capital, Non Performing Finance
(NPF), Financing to Deposit Ratio (FDR), and Leverage on the financial performance of
Islamic commercial banks in Indonesia. The research period used is 2018-2022.
This research method uses a quantitative approach. The population in this study are
Islamic Commercial Banks Registered at the Financial Services Authority (OJK) in 20018-
2022. The sampling technique in this study used a purposive sampling technique to obtain a
final sample of 9 companies. The analysis technique used is panel data regression analysis
using the Eviews 10 program.
The results of the study show that variable (1) Intellectual Capital has no effect on the
financial performance of Islamic commercial banks in Indonesia in 2018-2022. (2) Non-
Performing Finance (NPF) has a negative effect on the financial performance of Islamic
commercial banks in Indonesia in 2018-2022. (3) The Financing to Deposit Ratio (FDR) has
no effect on the financial performance of Islamic commercial banks in Indonesia in 2018-2022.
(4) Leverage has no effect on the financial performance of Islamic commercial banks in
Indonesia in 2018-2022.
Keywords: Intellectual Capital, Non Performing Finance (NPF), Financing to Deposit Ratio
(FDR), Leverage, and Financial Performance.
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