PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2014
Daftar Isi:
- ABSTRACT PANDU DEWANATA. The Effect of Intellectual Capital and Islamicity Performance Index to the Performance of Islamic Bank in Indonesia 2010-2014 Periods. Faculty Of Economy State University of Jakarta. 2016. This research aims to determine the effect of intellectual capital and islamicity performance index to the performance of islamic banks in Indonesia in 2010 until 2014. Dependent variable used in this study is the financial performance of Islamic banks by used ROA. Independent variables used in this study is VAICTM (Value Added Intellectual Coefficient) as a proxy for intellectual capital, and profit sharing ratio, zakat performance ratio and equitable distribution ratio as proxies islamicity performance index. This research analyzed all populatian, it is 11 Islamic banking regristered in Bank Indonesia in 2010-2014. This study used panel data regression to analyze the data. The result showed that the intellectual capital significant positive effect on ROA, profit sharing ratio significant negative effect on ROA, zakat performance ratio significant positive effect on ROA, equitable distribution ratio insignificant effect on ROA, and simultaneously intellectual capital and islamicity performance index effect on ROA. Keywords: ROA, intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio