Abstract:ARTICLES INFORMATION AbstractThis study examines the impact of intellectual capital and corporate governance mechanism on banks' performance both directly and also moderated effect. We used banks that were listed in Indonesia Stock Exchange. The bank's performance was measured by risk-based bank rating while intellectual capital was measured by coefficient of VAIC TM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, composition of independent director, CEO… Show more
“…Resource based theory and agency theory on the other hand have close links to improve performance (Baihaqi, 2016) . The intellectual capital as a company resource can maximize the improvements of the performance.…”
The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
“…Resource based theory and agency theory on the other hand have close links to improve performance (Baihaqi, 2016) . The intellectual capital as a company resource can maximize the improvements of the performance.…”
The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
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