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Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia
Ruri Rahmaniar (2021) | Skripsi | Akuntansi
Bagikan
Ringkasan
Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana Bank Umum Syariah menerapkan prinsip-prinsip syariah dalam menjalankan kegiatan operasionalnya, dengan melihat bagaimana pengaruh dari indikator Islamicity Performance Index yaitu profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, dan Islamic income vs Non-Islamic income, serta modal intelektual terhadap kinerja keuangan Bank Umum Syariah di Indonesia yang di proksikan dengan salah satu rasio profitabilitas yaitu Return On Assets (ROA). Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan yang dipublikasikan oleh masing-masing website Bank Umum Syariah di Indonesia. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan Software Eviews 11 dan Microsoft Excel 2010. Berdasarkan hasil dari penelitian ini, dapat disimpulkan bahwa: zakat performance ratio memiliki dampak positif dan signifikan terhadap ROA, equitable distribution ratio dan modal intelektual memiliki dampak negatif dan signifikan terhadap ROA, dan secara simultan profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, dan Islamic income vs Non-Islamic income, dan modal intelektual memiliki dampak signifikan terhadap ROA. Kata Kunci: Bank Umum Syariah, Kinerja, Modal Intelektual, Islamicity Performance Index.
Ringkasan Alternatif
The purpose of this study is to determine the extent to which Islamic Commercial Banks apply sharia principles in carrying out their operational activities, by looking at the influence of the Islamicity Performance Index indicators, namely profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, and Islamic income vs Non-Islamic income, as well as intellectual capital on the financial performance of Islamic Commercial Banks in Indonesia which is proxied by one of the profitability ratios, namely Return On Assets (ROA). The data used in this study were obtained from the annual financial reports published by the respective Islamic Commercial Bank websites in Indonesia. The analysis method used is panel data regression using Eviews 11 and Microsoft Excel 2010 software. Based on the results of this study, it can be concluded that: zakat performance ratio has a positive and significant impact on ROA, equitable distribution ratio and intellectual capital have a negative and significant impact to ROA, and simultaneously profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, and Islamic income vs Non-Islamic income, and intellectual capital have a significant impact on ROA. Keywords: Bank Umum Syariah, Performance, Intellectual Capital, Islamicity Performance Index.