Determinan Kinerja Keuangan Perbankan Syariah Periode 2014-2018

Abstract

The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance.
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effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

“…Dunnas et al (2020); Kurniawati et al (2020), Maqhfirah & Fadhlia (2020), also show that intellectual capital has a positive and significant effect on financial performance. In contrast to the research results of Arifulsyah & Nurulita (2020); Pangesti & Sutanto (2020); Yusra et al (2020), show that intellectual capital has no effect on financial performance. Nazra & Suazhari (2019), intellectual capital has a negative effect on company performance.…”

End-User Assessment of the Graduate Performance From Islamic Bank Department, Faculty of Islamic Studies, Universitas Ahmad Dahlan: A Survey

“…Trimulato (2018) concluded that there must be a form of IHR management to develop the competence of Islamic bank employees, one of which is through ZIKR, PIKR, and MIKR. Pangesti and Sutanto (2020) stated that one of the factors that cause low financial performance is the fulfillment of the quality of IHR of Islamic banks.…”

Analisis Pengaruh Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Islamic Income Ratio Dan Income Diversification Terhadap Return on Asset

“…Penilaian terhadap kinerja keuangan yang terdapat pada perbankan syariah, dapat dilakukan dengan melihat tinggi rendahnya jumlah return on asset yang dimiliki. Dalam rasio ROA mengutamakan sebuah kekuatan yang dimiliki oleh perbankan syariah di dalam memperoleh sebuah keuntungan guna untuk melaksanakan operasional dengan memanfaatkan aset-aset yang dimiliki oleh perbankan syariah (Pangesti & Sutanto, 2020). Dalam surat edaran BI No.13/24/DPNP tahun 2021 menjelaskan bahwa kinerja keuangan pada perbankan dapat dikatakan memiliki nilai yang baik jika memiliki ROA diatas 1,5%.…”