Influence of Intellectual Capital, Profit Sharing Ratio and Zakat Performance Ratio on Financial Performance of Sharia Commercial Banks in Indonesia 2015-2019 Periods

Authors

  • Purwati Purwati IAIN Kudus, Indonesia

DOI:

https://doi.org/10.29040/jiei.v8i1.4150

Abstract

Abstract The purpose of this study is to analyze the effects of intellectual capital, profit-sharing ratio, and zakat performance ratio on the financial performance of Islamic Commercial Bank of Indonesia during the 2015-2019 research period. The independent variables are intellectual capital (IC), profit sharing ratio (PSR) and zakat performance ratio (ZPR), the dependent variable, are measured using a financial performance and expressed by ROA. This study uses panel regression validated with data processing using eviews 10. The results show that IC has a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as a probability value of 0.0004 < 0.05 for the t-statistic. PSR has no significant effect on the financial performance of Islamic Commercial Banks in Indonesia for the 2015-2019 period. This is indicated by the result of probability value of t-statistic 0.1628 > 0.05. ZPR does not significantly affect the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. It is expressed as the value of the statistical probability t 0.0980 > 0.05. IC, PSR and ZPR together have a positive and significant impact on the financial performance of Islamic Commercial Bank of Indonesia during the period 2015-2019. This is a statistical probability F 0.000038 < 5% (0.05). Keywords: Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Return on Assets, Islamic Commercial Bank

Author Biography

Purwati Purwati, IAIN Kudus

Ekonomi Syariah Pascasarjana IAIN Kudus

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Published

12-03-2022

How to Cite

Purwati, P. (2022). Influence of Intellectual Capital, Profit Sharing Ratio and Zakat Performance Ratio on Financial Performance of Sharia Commercial Banks in Indonesia 2015-2019 Periods. Jurnal Ilmiah Ekonomi Islam, 8(1), 838–847. https://doi.org/10.29040/jiei.v8i1.4150

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Vol. 8 No. 1 (2022): JIEI : Vol. 8, No. 1, 2022

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