SKRIPSI AKS
Pengaruh Intellectual dan Kinerja Keuangan pada Bank Syariah (Studi Kasus Bank Umum Syariah di Indonesia Periode 2018-2022)
ABSTRACT
This study aims to analyze the influence of Intellectual Capital (IC) on
financial performance of Islamic Commercial Banks in Indonesia. The independent
variable used in this study is Intellectual Capital (IC) MVAIC model which is
proxied by Human Capital Efficiency (HCE), Structural Capital Efficiency (SEE),
Relational Capital Efficiency (RCE) and Capital Employed Efficiency (CEE). While
the dependent variable in this study is financial performance of Islamic commercial
banks as measured by ROA.
The research method used is a quantitative research method with the
research sample obtained, namely 9 Islamic Commercial Banks in Indonesia
registered with the Financial Services Authority (OJK). The sampling technique
used is purposive sampling method. The data are obtained from secondary data on
the annual financial statements of Islamic commercial banks for 2017-2022. The
data analysis technique used is multiple regression analysis.
The test results show that the Intellectual Capital (IC) MVAIC model which
is proxied by Human Capital Efficiency (HCE), Structural Capital Efficiency
(SCE), Relational Capital Efficiency (RCE) and Capital Employed Efficiency
(CEE) have no significant effect on the financial performance of Islamic
commercial banks.
Keyword: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE),
Relational Capital Efficiency (RCE) and Capital Employed Efficiency (CEE), the
financial performance (ROA).
Tidak ada salinan data
Tidak tersedia versi lain