Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah (Studi Pada Pt Bank Aceh Syariah)

Rahmah, Annisak Nur; Nanda, Teuku Syifa Fadrizha

doi:10.22373/jihbiz.v1i1.4612

Cited by 4 publications

(6 citation statements)

References 2 publications

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“…According to RBT, a business should be seen as a collection of distinct resources, each of which may be effectively managed to yield a distinct advantage. According to the pioneering resources-based theory (Penrose, 1959; Rahmah & Nanda, 2019), a firm's resources are diverse and not uniform; the available productive services stem from these resources, giving each firm its own identity [10]. [11] agree that a company's capacity to acquire and keep its physical, financial, human, and organizational resources is a key factor in determining its competitive edge.…”

Section: Theoretical Reviewmentioning

confidence: 99%

The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

Yusuf¹,

Pono²,

Reni³

et al. 2023

Advances in Economics, Business and Management Research

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Return on assets in property and real estate firms traded on the Indonesia Stock Exchange is analyzed, along with the impact of human capital efficiency, structural capital efficiency, and capital employed efficiency (IDX). All 47 businesses in the property and real estate industry that were listed on the Indonesia Stock Exchange between 2017 and 2019 make up the population for this analysis. Purposive sampling was used to pick the sample, and a total of 23 companies meeting the requirements were found. The annual financial statements of companies trading in property and real estate on the Indonesia Stock Exchange were used as secondary data for this study. Multiple linear regression analysis is used to quantitatively approach the study question. Descriptive statistics, tests for assumptions (normality, heteroscedasticity, multicollinearity, and autocorrelation), and the triad of statistical procedures (coefficient of determination, partial, and simultaneous) are also employed. Companies in the property and real estate sector listed on the Indonesia Stock Exchange saw a positive and statistically significant relationship between human capital efficiency, structural capital efficiency, and capital employed efficiency and return on assets (IDX).

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Section: Theoretical Reviewmentioning

confidence: 99%

The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

Yusuf¹,

Pono²,

Reni³

et al. 2023

Advances in Economics, Business and Management Research

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“…VAHU memberikan value added untuk bank dan berasal dari sumbewr daya manusia atas kepiawaiannya mengelelola kemampuan dan kepiawaian. Menurut (Rahmah & Nanda, 2019) dalam hal VAHU dapat memperlihatkan partisipasi yang didapatkan oleh tiap rupiah yang berupa salary pegawai pada sumber daya manusia atas value added untuk bank syariah.…”

Section: Pengaruh1 Vahu Terhadap1 Profitabilitas (Roa)unclassified

Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah

Alia

Djatnika

Tamara

2022

J. Appl. Islam. Econ. Financ.

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This study aimss to determine the influence of Intellectual Capital on financial performance (ROA) in the Sharia commercial banking sector in Indonesia. The Independent variables used in this studi are Intellectual capital with the value added human capital, value added capital employed, and structural capital value added, with the control variable for size and leverage. The data type used is secondary data. The results show that Intellectual capital haa a significant negative effect on return on assets. Human capital has a significant positive effect on return on assets, capital employed has a significant negative effect on return on assets, structural capital has a significant positive effect on return on assets, and size has no significant effect on return on assets, leverage has a significant positive effect on return on assets. This study may be useful as an input for Islamic banking practitioners in the management of Intellectual capital in Islamic commercial banks in Indonesia.

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“…Riset ini menggunakan metode kuantitatif karena variabel-variabel yang digunakan berupa angka-angka yang akan diuji secara sistematik untuk menguji hipotesis riset (Rahmah & Nanda, 2019), pengumpulan data menggunakan alat riset, kemudian riset ini menggunakan strategi studi kasus. Studi kasus merupakan metode yang digunakan untuk pengambilan informasi mengenai objek yang spesifik, aktivitas, atau kejadian, seperti pada unit bisnis organisasi.…”

Section: Metodeunclassified

Pengaruh Komponen Intellectual Capital Berdasarkan Metode Pulic Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 Periode 2017-2020)

Suzan

Rini

2022

E-Bis

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Kinerja keuangan ialah cerminan kesuksesan industri dalam menciptakan keuntungan. Bersumber pada Resource- based theory, Intellectual Capital dipastikan dapat menciptakan value added yang dapat mensupport kemampuan finansial industri bila diatur dengan baik. Tujuan dikerjakannya riset ini guna mengenali bagaimana akibat elemen Intellectual Capital pada Kinerja keuangan perusahaan yang terdaftar dalam indeks LQ45 rentang waktu 2017- 2020. Metode yang dipakai merupakan kuantitatif, basis informasi bersifat inferior serta pengujian informasi menggunakan analisa regresi informasi panel lewat aplikasi E- views 9. Hasil riset membuktikan kalau dengan cara simultan ataupun parsial bagian intellectual capital yang terdiri dari VACA, VAHU, serta STVA mempunyai dampak penting yang signifikan dengan arah positif kepada kinerja keuangan perusahaan.

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah (Studi Pada Pt Bank Aceh Syariah)

Cited by 4 publications

References 2 publications

The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

Pengaruh Intellectual Capital terhadap Kinerja Keuangan Bank Umum Syariah

Pengaruh Komponen Intellectual Capital Berdasarkan Metode Pulic Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45 Periode 2017-2020)

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