MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in perio...

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Bibliographic Details
Published inHunafa : jurnal pemikiran Islam kritis-analitis Vol. 13; no. 2; pp. 248 - 270
Main Author Indriyana Puspitosari
Format Journal Article
LanguageArabic
Published Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) 01.12.2016
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Summary:The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation
ISSN:1411-125X
2355-7710