Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi

Murtadho Kesuma, Nafis Irkhami

Abstract


This study aims to determine the effect of the Islamicity Performance Index on Profitability with Intellectual Capital as a Moderation Variable in Islamic Commercial Banks for the 2015-2019 Period. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The data hat has been obtained is then processed using the E-views 9 application tool. Based on the results of this study it shows that partially the Profit Sharing Ratio (PSR) variable has a positive and insignificant effect on profitability, Zakat Performance Ratio (ZPR) has a negative and insignificant effect on profitability. Directors Employees Welfare Ratio (DEWR) has a positive and significant effect on profitability, while Islamic Income vs Non-Islamic Income Ratio (IIcR) has no significant negative effect on profitability. Intellctual Capital is able to moderate the effect of Zakat Performance Ratio (ZPR) but unable to moderate the effect of Profit Sharing Ratio (PSR), Directors Employees Welfare Ratio (DEWR), and Islamic Income vs Non-Islamic Income Ratio (IIcR) on profitability.

Keywords


Intellectual Capital, Islamicity Performance Index, Profitability

Full Text:

PDF

References


Ansofino, Jolianis, Yolamalinda, dan Arfilindo, H. (2016). Buku Ajar Ekonometrika. Sleman : Deepublish.

Azzahra, K. (2020). The Influence Of Intellectual Capital And Sharia Compliance To The Banking Financial Performance In Indonesia. JARES, 5(1), 1426. https://unisbablitar.ac.id

Bawono, A., dan Shina, A. F. I. (2018). Ekonometrika Terapan untuk Ekonomi dan Bisnis Islam Aplikasi dengan Eviews. Salatiga : LP2M-Press.

Dahlifah, D., dan Sunarsih, U. (2018). The Effect of Islamic Financial Ratio of Profitabiliy. Atlantic Press, 73, 293310. https://islamicmarkets.com

Firda, & Mayasari, A. (2020). Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018. KOMPARTEMEN: JURNAL ILMIAH AKUNTANSI, XVIII(1), 2238. jurnalnasional.ump.ac.id

Hameed, S., Alrazi, B., Nazli, M., Wirman, A., & Pramono, S. (2004). Alternative Disclosure & Performance Measures For Islamic Banks. Kuala Lumpur : International Islamic University Malaysia.

Hardina, L., Sasongko, N., & Setiawati, E. (2019). Pengaruh Islamicity Performance Index Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderating Pada Perbankan Syariah Di Indonesia. Urecol, 9(3), 275282. http://eproceedings.umpwr.ac.id

Hassan, M. K. (2017). Handbook of Empirical Research on Islam and Economic Life. Northampton : Edward Elgar Publishing.

Ibrahim, R. H., dan Muthohar, A. M. (2019). Pengaruh Komisaris Independen dan Indeks Islamic Social Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. JIEI, 5(01), 920. https://jurnal.stie-aas.ac.id

Ikhwal, N. (2016). Analisis ROA dan ROE terhadap Profitabilitas Bank di Bursa Efek Indonesia. Al Masraf, 1(2), 211227.

Irkhami, N. (2016). Islam Ethical Invensment Membincangkan Aspek Hukum dan Ekonomi Syariah (H. Endraswati (ed.)). Salatiga : LP2M-Press.

Khasanah, A. N. (2016). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. JURNAL NOMINAL, V(1), 118. https://journal.uny.ac.id

Mardiyanto, H. (2008). Inti Sari Manajemen Keuangan. Jakarta : Grasindo.

Mawardi, P., Suherdiyanto, Hodiyanto, dan Putra, R. M. S. (2020). IKIP PGRI Pontianak Dahulu, Kini, Masa Depan untuk Kejayaan Bangsa. Jakarta : Animage.

Mulawarman. (2009). Akuntansi Syariah Teori, Konsep dan Laporan Keuangan. Jakarta : E Publishing Company.

Nurdin, S., dan Suyudi, M. (2019). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. JAMDI, 2(2), 119127. https://e-journal.polnes.ac.id

Pramono, N. H., dan Widiarto, A. (2019). Kinerja Keuangan Bank Syariah Di Indonesia. ACCOUNTHINK: Journal of Accounting and Finance, 4(1), 685697. https://journal.unsika.ac.id

Pudyastuti, L. W. (2018). Pengaruh Islamicity Performance Index Dan Financing To Deposit Ratio (Fdr) Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Manajemen Bisnis Indonesia, 2, 170181. https://journal.student.uny.ac.id

Puspitosari, I. (2016). Pengaruh Modal Intelektual terhadap Kinerja Keuangan pada Sektor Perbankan. 7(1), 4353. https://ebbank.stiebbank.ac.id

Rahma, Y. (2018). The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(1), 105116. https://journal.uinjkt.ac.id

Rahmawati, I. D., Ubaidillah, H., dan Rahayu, D. (2020). Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Profitabilitas Perbankan Syariah Di Indonesia. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(2), 6271. https://journal.uwks.ac.id

Sawarjuwono, T., dan Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). Jurusan Ekonomi Akuntansi, Fakultas Ekonomi, 5(1), 3557. http://jurnalakuntansi.petra.ac.id

Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Inferensi, 7(1), 185206. https://inferensi.iainsalatiga.ac.id

Winarno, W. W. (2015). Analisis Ekonometrika dan Statistik dengan Eviews. Yogyakarta : UPP STIM YKPN.




DOI: https://doi.org/10.30596/jakk.v4i1.6727

DOI (PDF): https://doi.org/10.30596/jakk.v4i1.6727.g5578

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is abstracting & indexing in the following databases: 

Creative Commons License
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 JAKK CITATION :


MAGISTER AKUNTANSI UMSU