Pengaruh Modal Intelektual Dan Ukuran Perusahaan Terhadap Profitabilitas Bank Umum Syariah (Studi Pada Bank Umum Syariah Di Indonesia Tahun 2013-2017)

Abstract

<jats:p>This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.</jats:p>

Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking

“…Where ROA can describe the In addition, the reason for choosing ROA is also because ROA is an indicator of an appropriate profitability ratio to measure the performance of a bank compared to other ratios. This is because the profitability ratio has benefits for internal and external parties to provide an overview of the level of management effectiveness in an entity (Maqhfirah & Fadhlia, 2020) .…”

“…Company size can be interpreted as a comparison of the size of a company that can be seen from the amount of asset value, sales value, and equity value (Maqhfirah & Fadhlia, 2020) . Investors use company size as a benchmark in their investment strategy so that company size is an important thing in the financial reporting process (Gunawan et al, 2019).…”

“…Investors use company size as a benchmark in their investment strategy so that company size is an important thing in the financial reporting process (Gunawan et al, 2019). Large companies have easy access to capital because large companies have high flexibility compared to small companies (Maqhfirah & Fadhlia, 2020). A large company size implies that the company has large assets so that it can attract the attention of the public (Gunawan et al, 2019).…”

“…Company size is a benchmark for the size of a company and is one of the criteria considered by investors in investing strategies (Gunawan et al, 2019) . Based on the results of research conducted by (Maqhfirah & Fadhlia, 2020) states that company size has a positive effect on the financial performance of Islamic banking. This is because companies that have a lot of assets usually describe the establishment in the company, if the total assets are greater, the capital invested and the size of the company will be large, this will make the capital in the company spin more and more and then will improve the company's performance.…”

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

“…Christina (2022), provides evidence that intellectual capital has a positive and significant impact on financial performance. Dunnas et al (2020); Kurniawati et al (2020), Maqhfirah & Fadhlia (2020), also show that intellectual capital has a positive and significant effect on financial performance. In contrast to the research results of Arifulsyah & Nurulita (2020); Pangesti & Sutanto (2020); Yusra et al (2020), show that intellectual capital has no effect on financial performance.…”