Search for collections on EPrints Repository UNTIRTA

PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSET BANK UMUM SYARIAH

KAMALIA, ELNI (2022) PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSET BANK UMUM SYARIAH. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

[img] Text
COVER.pdf
Restricted to Registered users only

Download (1MB)
[img] Text
BAB 1.pdf
Restricted to Registered users only

Download (524kB)
[img] Text
BAB 2.pdf
Restricted to Registered users only

Download (552kB)
[img] Text
BAB 3.pdf
Restricted to Registered users only

Download (528kB)
[img] Text
BAB 4.pdf
Restricted to Registered users only

Download (544kB)
[img] Text
BAB 5.pdf
Restricted to Registered users only

Download (428kB)
[img] Text
DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (445kB)
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (484kB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan pada bank umum syariah di Indonesia. Perusahaan membutuhkan informasi yang lebih relevan tentang elemen yang diukur tidak hanya aset berwujud tetapi juga aset tidak berwujud guna mengungkapkan nilai dan kinerja keuangan bank umum syariah. Selain memperbaiki pengungkapan laporan keuangan, bank umum syariah juga perlu melakukan penerapan dan pengelolaan intellectual capital yang baik. Intellectual capital sebagai unsur yang perlu diungkapkan dan diterapkan untuk menilai suatu perusahaan menjadi hal yang semakin dipertimbangkan. Intellectual capital diukur dengan tiga komponen yaitu Islamic Banking-Value Added Capital Employed (IB-VACA), Islamic Banking-Value Added Human Capital (IB-VAHU), Islamic Banking-Structural Capital Value Added (IB-STVA), dan Islamic Banking-Value Added Intellectual Coefficient (IB-VAIC), sedangkan kinerja keuangan diukur dengan Return on Asset (ROA). Penelitian ini menggunakan teknik purposive sampling. Sampel yang digunakan adalah bank umum syariah yang menyajikan laporan keuangan pada tahun 2016-2020. Penelitian ini menggunakan uji regresi linear berganda dengan Eviews 9 sebagai alat analisis. Dari hasil uji T menunjukkan IB-VACA dan IB-STVA berpengaruh positif dan signifikan terhadap ROA, sedangkan IB�VAHU tidak berpengaruh signifikan terhadap ROA. Nilai koefisien determinasi sebesar 66% artinya ROA dapat dijelaskan oleh variabel IB-VACA, IB-VAHU, dan IB-STVA.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorBADINA, TENNY198002182003122001
Thesis advisorROSIANA, RITA197805312006042001
Additional Information: The purpose of this study was to analyze the influence of intellectual capital on financial performance in sharia commercial banks in Indonesia. Firms need more relevant information about the elements measured not only tangible asset but also intangible asset in order to reveal the value and financial performance of sharia commercial banks. In addition to improving disclosure of financial statements, sharia commercial banks also need to implement and manage good intellectual capital. Intellectual capital, as elements that need to be disclosed and applied to assess a firm, are increasingly being considered. Intellectual capital has three elemens: Islamic Banking-Value Added Capital Employed (IB-VACA), Islamic Banking-Value Added Human Capital (IB-VAHU), Islamic Banking-Structural Capital Value Added (IB-STVA), and Islamic Banking-Value Added Intellectual Coefficient (IB-VAIC) while financial performance is measured using Return on Asset (ROA). This study used purposive sampling. The population of this study is the annual financial statement of sharia commercial banks in 2016-2020. This study used multiple linear regression tests with the help of Eviews 9 as an analysis tool. The results of the T test that IB-VACA and IB-STVA have a positive effect with a significance, while IB-VAHU has no effect on Return on Asset. The coefficient of determination is 66%, imdicating the Return on Asset can be explained by the variables IB-VACA, IB-VAHU, and IB-STVA. Keyword: Intellectual Capital, Return on Asset, and Sharia Commercial Banks.
Uncontrolled Keywords: Kata Kunci: Intellectual Capital, Return on Asset, dan Bank Umum Syariah.
Subjects: H Social Sciences > HB Economic Theory
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah
Depositing User: Perpustakaan Pusat
Date Deposited: 03 Aug 2022 11:14
Last Modified: 03 Aug 2022 11:14
URI: http://eprints.untirta.ac.id/id/eprint/15168

Actions (login required)

View Item View Item