MULQI NAZRA Primary Author mixed material bibliography Banda Aceh FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA 2018 id Indonesia

Skripsi

ABSTRACT The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance. Keywords: Intellectual capital, capital employed, human capital, structural capital, financial performance, and Islamicity performance index. ? ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap kinerja keuangan berdasarkan Islamicity performance index pada bank umum syariah di Indonesia selama 2015-2017. Sampel dalam penelitian ini menggunakan 12 bank umum syariah yang dipilih mengguanakan metode purposive sampling. Islamicity performance index digunakan untuk mengukur kinerja keuangan bank umum syariah menggunakan profit sharing ratio dan zakat performance ratio. Teknik analisis pada penelitian ini menggunakan partial least square (PLS). Hasil penelitian ini menunjukkan bahwa modal intelektual berpengaruh negatif terhadap kinerja keuangan. Kata kunci: Modal intelektual, capital employed, human capital, structural capital, kinerja keuangan, dan Islamicity performance index. FINANCIAL MANAGEMENT PERFORMANCE RATING - PERSONNEL MANAGEMENT BANKS (FINANCE) - ACCOUNTING 1 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 52483 2019-01-03 11:28:48 2019-05-13 10:23:57 machine generated