PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA

  • Sasiska Rani Universitas Tridinanti
  • Martha Rianty N Universitas Tridinanti Palembang
Keywords: Intellectual capital, average growth intellectual capital (ROGIC), Islamicity Performance Index

Abstract

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).

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Published
2021-06-27
How to Cite
Rani, S., & Rianty N, M. (2021). PENGARUH INTELLECTUAL CAPITAL DAN RATA – RATA PERTUMBUHANNYA (ROGIC) TERHADAP KINERJA BANK SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX DI INDONESIA. Akuntansi Dan Manajemen, 16(1), 54-68. https://doi.org/10.30630/jam.v16i1.131