The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation

Budi, Ichsan Setiyo; Prof, Rahmawati Prof Rahmawati

doi:10.21512/tw.v20i2.5842

Cited by 2 publications

(2 citation statements)

References 40 publications

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“…When creating innovation, knowledge and skills are needed to impact the product on the relationship between customers and company competitors (Meihami and Meihami 2014;Budi 2019). This indirectly indicates that the role of human capital is significant and related to increasing the productivity of MSMEs.…”

Section: Speed Of Innovation Moderates the Effect Of Human Capital On...mentioning

confidence: 99%

Analysis of Maximization Strategy Intangible Assets through the Speed of Innovation on Knowledge-Driven Business Performance Improvement

et al. 2022

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This study aims to determine the effect of human capital, structural capital, and consumer capital on financial performance and moderate the speed of innovation. The type of research used in the study is quantitative—data collection techniques in distributing questionnaires measured using a Likert scale. The sampling technique used was random sampling and was determined by the slovin formula. The population in this study was MSMEs in Buleleng Regency, and the samples used in this study amounted to 392 MSMEs. Data or statistical analysis techniques in the study were considered using the Structural Equation Model with WarpPLS 5.0 software modelling. The results show that the technology and commitment variables have no significant effect on the development of religious ecotourism villages. In contrast, cultural changes significantly impact the development of religious ecotourism villages. This study uses the speed of innovation as a moderating variable, the speed of innovation is one of the essential things for MSMEs to improve financial performance. The speed of innovation supports intellectual capital, which is currently focused on knowledge-driven business to create a competitive advantage.

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Section: Speed Of Innovation Moderates the Effect Of Human Capital On...mentioning

confidence: 99%

Analysis of Maximization Strategy Intangible Assets through the Speed of Innovation on Knowledge-Driven Business Performance Improvement

et al. 2022

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“…The first factor is Intellectual Capital (Salsabila et al, 2021). According to Budi & Rahmawati (2019) to get a competitive advantage in a company is very dependent on managing company resources. Resource Based Theory explains that a company's performance will be maximized if the company has a competitive advantage.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

Wahyuantika,

Inayati,

Fitriati

et al. 2023

JIEI

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This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.

show abstract

The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation

Cited by 2 publications

References 40 publications

Analysis of Maximization Strategy Intangible Assets through the Speed of Innovation on Knowledge-Driven Business Performance Improvement

Analysis of Maximization Strategy Intangible Assets through the Speed of Innovation on Knowledge-Driven Business Performance Improvement

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

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