SKRIPSI PBS
PENGARUH INTELLECTUAL CAPITAL TERHADAP PEMBIAYAAN BERMASALAH PERBANKAN SYARIAH DI INDONESIA
Abstract
The research aims to determine and analyze the influence of intellectual capital
(VACA, VAHU, STVA) on non-performing financing (NPF). Researchers are
interested in conducting this research because Intellectual Capital is an
interpretation of intangible assets as a source of work assessment which can
influence problematic financing. Using quantitative methods and annual
financial report data with 9 Islamic commercial banks for the 2018-2022 period.
Data was processed using Eviews 10 with panel data regression analysis
method. The research results show that partially STVA and VAHU do not have
a significant effect on problematic financing in Indonesia. Meanwhile, VACA has
a significant impact on problematic financing in Indonesia.
Keywords: Intellectual Capital, NPF, Sharia Bank
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