PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.21831/nominal.v5i1.11473Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah, (2) Profit Sharing Ratio terhadap Kinerja Keuangan Perbankan Syariah, (3) Zakat Performing Ratio terhadap Kinerja Keuangan Perbankan Syariah, (4) Equitable Distribution Ratio terhadap Kinerja Keuangan Perbankan Syariah, (5) Islamic Income vs Non-Islamic Income terhadap Kinerja Keuangan Perbankan Syariah, dan (6) Intellectual Capital, Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio, dan Islamic Income vs Non-Islamic Income secara simultan terhadap Kinerja Keuangan Perbankan Syariah. Teknik analisis data menggunakan analisis statistik deskriptif data, uji asumsi klasik, dan analisis regresi linier. Berdasarkan hasil penelitian dapat disimpulkan: (1) Terdapat pengaruh positif signifikan Intellectual Capital terhadap Kinerja Keuangan, (2) Terdapat pengaruh signifikan Profit Sharing Ratio terhadap Kinerja Keuangan, (3) Tidak terdapat pengaruh signifikan Zakat Performing Ratio terhadap Kinerja Keuangan, (4) Tidak terdapat pengaruh signifikan Equitable Distribution Ratio terhadap Kinerja Keuangan, (5) Tidak terdapat pengaruh signifikan Islamic Income vs Non-Islamic Income terhadap Kinerja Keuangan, (6) Terdapat pengaruh positif signifikan Intellectual Capital, Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio, dan Islamic Income vs Non-Islamic Income secara simultan terhadap Kinerja Keuangan.
Kata Kunci: Kinerja Keuangan, Intellectual Capital, Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio, Islamic Income vs Non-Islamic Income
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