The Effect of Intellectual Capital and Islamicity Performance Index to the Performance of Islamic Bank in Indonesia 2010-2014 Periods

Dewanata, Pandu; Hamidah, Hamidah; Ahmad, Gatot Nazir

doi:10.21009/jrmsi.007.2.04

Cited by 18 publications

(35 citation statements)

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“…Heteroscedasticity test results can be seen in the table below which shows there is no heteroscedasticity in this study. (Dewanata, Hamidah, & Ahmad, 2016). The t-test results showed a regression coefficient of -0.006 with a negative direction having a significant value of 0,000 <0.05.…”

Section: Heteroscedasticity Testmentioning

confidence: 90%

“…That is because the profit-sharing ratio is a financing that has a risk that tends to be high and usually is a financing that is less interested (Nurdin & Suyudi, 2019). Another factor is the amount of financing based on profit sharing distributed by banks is still relatively low so that the contribution of profit from profit sharing financing is not optimal (Dewanata et al, 2016).…”

Section: Heteroscedasticity Testmentioning

confidence: 99%

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The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

Felani

Wahyuni

Pratama

2020

JERSS

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This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data. The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

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Section: Heteroscedasticity Testmentioning

confidence: 90%

Section: Heteroscedasticity Testmentioning

confidence: 99%

The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

Felani

Wahyuni

Pratama

2020

JERSS

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“…Perbankan syariah merupakan suatu lembaga keungan yang dijalankan dengan prinsip syariah yang tentunya memiliki karakter yang berbeda dengan perusahaan lain dalam dalam orientasi kinerjanya. Oleh karena itu kinerja perbankan syariah juga harus diukur dengan metode yang berorientasi pada tujuan syariah (Dewanata et al, 2016). Ibrahim et.al.…”

Section: Pendahuluanunclassified

“…Islamicity performance index adalah pengukuran kinerja yang mampu mengekspresikan nilai nilai syariah yang terdapat pada bank syariah (Lisa, 2017). Hameed et.al (2004) merumuskan islamicity performance index untuk mengukur kinerja perbankan telah sesuai dengan prinsip prinsip syariah (Dewanata et al, 2016).…”

Section: Islamicity Performance Indexunclassified

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

2020

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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.

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“…Ibrahim, Wirman, Alrazi, Nor, & Pramono (2004) Islamicity Disclosure Index dimaksudkan untuk menguji seberapa baik bank syariah mengungkapkan informasi yang berguna untuk para pemangku kepentingan atau biasa disebut dengan stakeholders. Sedangkan Islamicity Performance Index merupakan suatu metode pengukuran yang menggunakan 6 variabel yang diprediksi mampu mengevaluasi kinerja keuangan bank syariah melalui sisi materialistik dan juga spiritualnya, seperti keadilan, kehalalan, dan juga pensucian (tazkiyah) (Dewanata, Hamidah, & Ahmad, 2016).…”

Section: Pendahuluanunclassified

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

Hayati

Ramadhani

2021

JIEI

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This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

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The Effect of Intellectual Capital and Islamicity Performance Index to the Performance of Islamic Bank in Indonesia 2010-2014 Periods

Cited by 18 publications

References 0 publications

The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

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

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

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