Hubungan antara Modal Intelektual dengan Kinerja Keuangan pada Bank Syariah di Indonesia

Qonitatin, Santyara Nurul Azka and , Dra. Wuryaningsih Dwi Lestari, M.M (2024) Hubungan antara Modal Intelektual dengan Kinerja Keuangan pada Bank Syariah di Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was conducted to explore the relationship between Intellectual Capital and Financial Performance of Islamic Banks in Indonesia. The method used was the Value Added Intellectual Capital (VAICTM), with regression analysis on a sample of Sharia Commercial Banks (BUS) from 2018 to 2020, registered with the Financial Services Authority (OJK). The primary data was obtained from the annual reports of Islamic banks. The research results indicate a significant correlation between Intellectual Capital and the financial performance of Islamic banks. Further analysis reveals the contribution of each component of Intellectual Capital, namely structural capital, capital employed, and human capital, to financial performance measured by Return on Assets (ROA) and Return on Equity (ROE). These findings provide in-depth insights and a new perspective on how the elements of Intellectual Capital influence key financial indicators. Additionally, the research emphasizes the urgency of improving Intellectual Capital measurement methods for future research. Strong support for the hypotheses indicates that a better understanding of Intellectual Capital can enhance management strategies and decision-making within Islamic banks. These findings contribute not only to academic literature but also have practical implications for improving the performance and sustainability of Islamic banks in Indonesia. In conclusion, this research illustrates the importance of Intellectual Capital in the context of Islamic banking and encourages further research to enhance understanding of factors influencing financial performance in this sector.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Financial performance, Intellectual capital (VAICTM), structural capital, capital employed, and human capital.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HD Management, Business and Labor H Social Sciences > HD Management, Business and Labor > HD28 Management H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	SANTYARA NURUL AZKA QONITATIN
Date Deposited:	15 May 2024 04:52
Last Modified:	15 May 2024 04:52
URI:	http://eprints.ums.ac.id/id/eprint/123780

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