PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021

Syafrinaldi, Zidan (2022) PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2017-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

This study aims to determine the effect of Intellectual Capital and islamicity performance index on the profitability of Islamic commercial banks in Indonesia. This research consists of two independent variables, and one dependent variable. The independent variables in this study are Intellectual Capital and Islamicity Performance Index, while the dependent variable is profitability. This research uses quantitative research, and panel data analysis method uses Eviews 10. The population of this study is the difference between Islamic commercial banks in Indonesia registered with the Financial Services Authority in 2017-2021. The sample was determined based on the purposive sampling method, with a total sample of 6 Islamic banks and resulted in the observation of 30 samples for using the annual financial statements. The results of the study prove that: 1) Intellectual Capital has no effect on profitability. 2) profit sharing ratio has an effect on profitability. 3) zakat performance ratio has an effect on profitability. 4) equitable distribution ratio has no effect on profitability. 5) Islamic incam vs non-Islamic incam ratio has no effect on profitability. This study provides evidence that the performance of Islamic banking can be proven from various aspects, the variables used in this study are influential and some are not. Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital dan islamicity performance index terhadap profitabilitas bank umum syariah di Indonesia. Penelitian ini terdiri atas dua variabel independen, dan satu variabel dependen. Variabel independen dalam penelitian ini adalah Intellectual Capital dan Islamicity Performance Index, sedangkan variabel dependennya adalah profitabilitas. Penelitian ini menggunakan jenis penelitian kuantitatif, dan metoda anelisis data panel menggunakan Eviews 10. Populasi dari penelitian ini adalah selirih bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan tahun 2017-2021. Sampel ditentukan berdasarkan dengan metode purposive sampling, dengan jumlah sampel sebanyak 6 bank syariah dan menghasilkan observasi sebanyak 30 sampel karena menggunakan laporan keuangan tahunan. Hasil penelitian membuktikan bahwa: 1) Intellectual Capital tidak berpengaruh terhadap profitabilitas. 2) profit sharing ratio berpengaruh terhadap profitabilitas. 3) zakat performance ratio berpengaruh terhadap profitabilitas. 4) equitable distribution ratio tidak berpengaruh terhadap profitabilitas. 5) Islamic incam vs non-islamic incam ratio tidak berpengaruh terhadap profitabilitas. Penelitian ini memberikan bukti bahwa kinerja perbankan syariah bisa di buktikan dari berbagai aspek, variabel yang di gunakan dalam penelitian ini ada yang berpengaruh ada juga yang tidak berpengaruh.

Item Type:

Thesis (Skripsi)

Contributors:

Contribution	Contributors	NIDN	Email
Thesis advisor	Mais, Rimi Gusliana	NIDN0315087401	rimi.gusliana@stei.ac.id

Uncontrolled Keywords:

Intellectual Capital, Islamicity Performance Index, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Islamic Incam vs non-Islamic Incam Ratio.

Subjects:

Akuntansi > Akuntansi Syariah

Divisions:

S1 Akuntansi

Depositing User:

ZIDAN SYAFRINALDI

Date Deposited:

19 Oct 2022 04:24

Last Modified:

19 Oct 2022 04:24

URI:

http://repository.stei.ac.id/id/eprint/8679