The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance

This research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset

FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA

The purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.358

The Impact of Corporate Social Responsibility Disclosure and Company Size on Company Financial Performance: The Role of Intellectual Capital as Moderating Variable

This research aimed to examine the effect of CSR disclosure and company size on the Company's financial performance with intellectual Capital as a moderator. The population in this research are manufacturing companies registered for the 2019-2021 period. The research sample was determined using a purposive sampling method. MRA (Moderated Regression Analysis) was used to answer the hypothesis. This research indicates that CSR disclosure has a positive effect on the Company's financial performance, company size does not affect economic performance, and intellectual Capital has a positive impact on financial performance. Intellectual Capital can moderate the effect of CSR Disclosure on financial performance, and intellectual Capital can moderate the impact of company size on company financial performance. The novelty of this research is to include intellectual Capital as a moderator that strengthens the influence of CSR disclosure and company size on financial performance. The implication of this research is beneficial for the sustainability of the Company, which means that to improve the Company's financial performance, it must have qualified intellectual Capital to encourage CSR disclosure which will also have an impact on increasing the size of the Company.Tujuan penelitian ini adalah untuk menguji pengaruh dari CSR disclosure, dan ukuran perusahaan terhadap kinerja keuangan perusahaan dengan intellectual capital sebagai pemoderasi. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar periode 2019-2021. Sampel penelitian ditentukan menggunakan metode purposive sampling. Pengujian hipotesis penelitian menggunakan MRA (Moderated Regression Analysis). Hasil penelitian ini menunjukkan bahwa CSR disclosure berpengaruh positif terhadap kinerja keuangan perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan dan  intellectual capital berpengaruh positif terhadap kinerja keuangan. Intellectual Capital dapat memoderasi pengaruh antara CSR Disclosure terhadap kinerja keuangan dan intellectual capital dapat memoderasi pengaruh ukuran perusahaan terhadap kinerja keuangan perusahaan. Kebaruan dari penelitian ini yaitu memasukkan intellectual capital sebagai pemoderasi yang memperkuat pengaruh CSR disclosure dan ukuran perusahaan terhadap kinerja keuangan. Implikasi penelitian ini bermanfaat untuk keberlangsungan perusahaan yang artinya untuk meningkatkan kinerja keuangan perusahaan harus memiliki intellectual capital yang qualified sehingga mendorong terjadinya CSR disclosure yang akan berdampak juga pada peningkatan ukuran perusahaan

Pengaruh komitmen organisasi dan motivasi terhadap kinerja individual dan kepuasan kerja sebagai variabel intervening (Studi empiris pada akuntan pendidik di Perguruan Tinggi Islam)

Komitmen organisasi berpengaruh terhadap kinerja individual melalui kepuasan kerja sebagai variabel intervening. Komitmen organisasi yang dimiliki akuntan pendidik akan memicu tercapainya kepuasan kerja yang selanjutnya berdampak pada peningkatan kinerja individual akuntan pendidik

The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan islamic performance index (IPI) terhadap kinerja keuangan dengan pendekatan profitabilitas. Intellectual capital diproksi dengan Value added intellectual capital (VAIC) (VACA, VAHU and STVA) yang diadopsi dariPulic (1998). IPI diproksi dengan Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitabilitas dengan Return on Assets (ROA). Penelitian ini menggunakan 10 sampel bank islam yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012 - 2015. Regresi berganda digunakan untuk menguji hipotesis penelitian. Hasil penelitian ini membuktikan bahwa value added intellectual capital (VAIC) secara positif dan signifikan berpengaruh terhadap return on asset. Profit Sharing Ratio (PSR) tidak berpengaruh signifikan terhadap return on asset. Zakat Performance Ratio (ZPR) secara positif dan signifikan berpengaruh terhadap return on asset. Islamic Income Ratio (IIR) tidak berpengaruh secara signifikan return on asset dengan tingkat signifikansi alpha 5%, tetapi dengan tingkat signifikansi alpha 10% Islamic Income Ratio (IIR) secara positif dan signifikan berpengaruh return on asset

Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah

The high level of public trust in the growth of the world of Islamic banking makes Islamic banking have to think about changing strategies based on Islamic intellectual capital and performance based on Islamic maqashid with the role and size of banking as a strong supporter. This research aims to examine that Islamic Intelectual Capital (IIC) and size of banking influence toward Maqashid Syariah Performance (MSP). This research used a sample of Islamic banking in Indonesia listed in the FSA the period 2014 to 2018. Methods using moderated regression analysis. The results of this research prove that Islamic Banking Value Added of Human Capital (IBVAHU) has negative effect toward MSP at significance level 10%. Islamic Banking Value Added of Capital Employed (IBVACA) and Islamic Banking Value Added of Structure Capital (IBSTVA) have not effect as partially toward of MSP. Size of banking has not effect toward Maqashid Syariah Performance (MSP). Size of banking cannot moderate relationship between IBVACA and IBSTVA toward of MSP. But Size of banking can moderate relationship between Islamic Banking Value Added of Human Capital (IBVAHU) toward of MSP

Akuntabilitas: jurnal ilmu akuntansi

xxxi, 202 hlm.; 30 c

Akuntabilitas jurnal ilmu akuntansi

untuk membuktikan secara empiris pengaruh stabilitas keuangan272 hlm, 30,5 c