Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018

Abstract

The aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.

Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

“…Rasio ini mengukur keberhasilan manajemen dalam menghasilkan laba secara keseluruhan dengan cara membandingkan antara laba setelah pajak dengan total aset. Pengukuran profitabilitas dengan menggunakan rasio return on asset, diperoleh dengan cara membagi laba setelah pajak dengan rata-rata total aset dalam suatu periode, rumus yang digunakan sebagai berikut: (Khasanah, 2016), (Pudyastuti, 2018), (Rahayu, 2020) dan (Kesuma & Ikrkhami, 2021). Untuk alasan ini, dalam konteks Profit Sharing Ratio memiliki hipotesis berikut, H1: Profit Sharing Ratio Berpengaruh Positif terhadap Tingkat Profitabilitas Bank BUMN syariah.…”

Influence of Islamicity Performance Index, Islamic Social Reporting, Third Party Funds, operating Expenses and Operating Income (Bopo) on Financial Performance (Empirical Study on Islamic Commercial Banks in 2011-2019)

“…This research is in accordance with the Sharia Enterprise theory which states that zakat is able to grow and develop the assets owned, so it can be understood that zakat will not reduce the assets owned but will continue to increase and get blessings from the assets that have been zakated. This research is supported by research from Dewanata et al (2016), [23] and [22] 4.6.5. Hypothesis 5.…”

“…Meanwhile, according to [23], PSR has a negative effect on ROA. [17] also stated that ZPR had no effect on ROA, while [22] stated that ZPR had a positive effect on ROA. Harahap et al (2017) stated that ISR had no effect on ROA while [13] stated that ISR had no effect on ROA.…”

Pengaruh Pembiayaan Jual Beli (PJB), Pembiayaan Bagi Hasil (PBH) Dan Modal Intelektual Terhadap Profitabilitas Dengan Npf Sebagai Variabel Moderasi Pada Bank Umum Syariah Periode 2015-2019

“…Dimana fenomena intellectual capital di Indonesia bermula dengan ditandai terbitnya PSAK No19 (revisi 2012) tentang aktiva tidak berwujud (D. Y. Rahayu, Tuti, & Sri, 2020).…”