scholarly journals The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating

2019 ◽  
Vol 15 (2) ◽  
pp. 159-171
Author(s):  
Eria Latifalia Erzha ◽  
Made Sudarma ◽  
Aulia Fuad Rahman
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Credit Risk ◽  
Intellectual Capital ◽  
Sample Selection ◽  
Moderating Effects ◽  
Selection Technique ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitability. Keywords: loan, intellectual capital, credit risk, bank profitability.Pengaruh Pinjaman dan Modal Intelektual Terhadap Profitabilitas dengan Risiko Kredit sebagai PemoderasiAbstrak: Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas. Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap profitabilitas. Kata Kunci: pinjaman, loan, intellectual capital, risiko kredit, profitabilitas bank.

scholarly journals Analisis Pengaruh Intellectual Capital Terhadap Financial Performance dengan Competitive Advantage Sebagai Variabel Intervening

2018 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Muzakar Isa ◽  
Della Ariska Deviana
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Mediating Effect ◽  
Sample Collection ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect ◽  
Research Show

Abstract : The purpose of this research are to analyze: (1) influence of intellectual capital to the competitive advantage; (2) influence of intellectual capital to the financial performance; (3) the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance. The technique of the sample collection was purposive sampling and based on the determined criteria, so 21 companies which have met the criteria have been selected as samples. This research was casual comparative. The analysis used in this study includes classical assumption test, liniar regression analysis and path analysis. The result of this research show that: (1) Intellectual Capital has a significant and positive effect on Competitve Advantage; (2) Intellectual Capital significantly and positively influence on Financial Performance; (3) Competitive Advantage variabel is mediated Intellectual Capital to the Financial Performance. Keyword: Intellectual Capital, Financial Performance, Competitive AdvantageAbstraksi : Penelitian ini bertujuan untuk menganalisis: (1) pengaruh intellectual capital terhadap competitive advantage; (2) pengaruh intellectual capital terhadap financial performance; (3) pengaruh mediasi hubungan antara intellectual capital dan financial performance. Teknik pengambilan sampel adalah purposive sampling dan berdasarkan kriteria yang ditentukan, sehingga diperoleh 21 perusahaan yang memenuhi kriteria. Penelitian ini termasuk kausal komparatif. Analisis yang digunakan dalam penelitian ini meliputi uji asumsi klasik, analisis regresi linier dan analisis jalur. Hasil penelitian ini menunjukkan bahwa: (1) Intellectual Capital mempunyai pengaruh positif dan signifikan terhadap Competitive Advantage; (2) Intellectual Capital mempunyai pengaruh positif dan signifikan terhadap financial performance; (3) Competitive Advantage memediasi Intellectual Capital terhadap Financial Performance. Abstract

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX

2019 ◽  
Vol 16 (4) ◽  
pp. 529-535
Author(s):  
Halim Usman ◽  
Sri Wahyuni Mustafa
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Market Value ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency

This study aims to examine the effect of intellectual capital on financial performance and market value of the company. The intellectual capital variable uses three proxies, namely employed capital efficiency, human capital efficiency and structural capital efficiency, while the company's financial performance variable uses return on equity proxy and market to book ratio to proxy the company's market value. The object of this research is companies included in the Jakarta Islamic Index 2011-2017 period. Sampling is done by purposive sampling. The data analysis used is regression analysis to examine the effect of intellectual capital on financial performance and market value of the company. The results showed that intellectual capital had no effect on financial performance so that it affected the company's market value.   Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Variabel intellectual capital menggunakan tiga proksi, yakni capital employed efficiency, human capital efficiency dan structural capital efficiency sedangkan untuk  variabel kinerja keuangan perusahaan menggunakan proksi return on equity dan market to book ratio untuk proksi nilai pasar perusahaan. Objek dari penelitian ini adalah perusahaan yang masuk dalam Jakarta Islamic Index periode 2011-2017. Pengambilan sampel dilakukan dengan purposive sampling. Adapun analisis data yang digunakan adalah analsis regresi untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan sehingga namun berpengaruh terhadap nilai pasar perusahaan

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

2021 ◽  
Vol 16 (1) ◽  
pp. 54-68
Author(s):  
Sasiska Rani ◽  
Martha Rianty N
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Intellectual Capital ◽  
Performance Index ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Average Growth ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Positive Effect

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).

scholarly journals ANALISIS PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Kasus pada PT. LG Bagian Penjualan Indonesia Semarang)

2016 ◽  
Vol 13 (2) ◽  
pp. 98
Author(s):  
Alexander Monte Christo Arta Graha ◽  
Edy Rahardja
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Path Analysis ◽  
Employee Performance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Dependent Variables ◽  
The Relationship ◽  
Positive Effect

The problems that occurred in the employee portion of sales LG Indonesia Semarang is adecline in performance is indicated by not achieving the target for 2015. The employeeperformance and motivation is also thought to be influenced by factors of organizationalculture and also compensation deemed not feasible by most employees. This study aimedto analyze the influence of organizational culture on the motivation and compensationand employee performance parts sales LG Indonesia Semarang. The population used inthis study were all employees of LG Indonesia Semarang. The sampling technique usedwas purposive sampling. Criteria samples taken were all employees of the salesdepartment LG Indonesia Semarang who have worked more than two years are 71nurses. The method of collecting the data in this study using questionnaires andinterviews. Methods of data analysis using path analysis. Based on the research,organizational culture and compensation have a positive effect on motivation andperformance, while motivation is also a positive effect on performance. Based on theresults Sobel Test to determine whether there is mediating the relationship between theindependent and dependent variables, it is known that motivation mediates the effect ofcompensation and organizational culture on performance.

scholarly journals INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE DAN RETURN ON ASSETS BANK UMUM SYARIAH DI INDONESIA PERIODE Q1 2017-Q4 2018

2020 ◽  
Vol 7 (10) ◽  
pp. 1887
Author(s):  
Yanti Andiani ◽  
Ari Prasetyo
Keyword(s):  
Competitive Advantage ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap return on assets dengan competitive advantage sebagai variabel intervening pada bank umum syariah di Indonesia periode Q1 2017-Q4 2018. Sampel dalam penelitian ini adalah bank umum syariah di Indonesia selama periode 2017-2018. Data dikumpulkan menggunakan metode purposive sampling dan memperoleh 10 bank umum syariah. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan teknik analisis jalur (path analysis) dan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa: 1) intellectual capital berpengaruh positif dan signifikan terhadap competitive advantage bank umum syariah. 2) intellectual capital berpengaruh positif dan signifikan terhadap return on assets bank umum syariah. 3)competitive advantage berpengaruh positif signifikan return on assets bank umum syariah. 4) competitive advantage memediasi hubungan intellectual capital terhadap return on assets pada bank umum syariah.Kata Kunci: Intellectual Capital, Competitive Advantage, Return on Assets, Bank Umum Syariah ABSTRACTThis study aims to determine the effect of intellectual capital on return on assets with competitive advantage as an intervening variable in Islamic commercial banks in Indonesia in the period Q1 2017-Q4 2018. The sample in this study is Islamic commercial banks in Indonesia during the period 2017-2018. Data were collected using a purposive sampling method and obtained 10 Islamic commercial banks. The approach used is a quantitative approach with path analysis techniques (path analysis) and using SPSS software. The results of this study indicate that: 1) intellectual capital has a positive and significant effect on the competitive advantage of Islamic banks. 2) intellectual capital has a positive and significant effect on return on assets of Islamic banks. 3). competitive advantage has a significant positive effect on Islamic banks' return on assets. 4) competitive advantage mediates the relationship of intellectual capital to return on assets in Islamic commercial banks.Keyword: Intellectual Capital, Competitive Advantage, Return on Assets, Sharia General Bank

scholarly journals Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack

2018 ◽  
Vol 2 (2) ◽  
pp. 123
Author(s):  
Gayatri . ◽  
Theresia Octaviani
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Absolute Difference ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Data Collection Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique. Furthermore, data collection technique is conducted through the questionnaires distribution to 100 respondents. As for the data analysis techniques, simple linear regression analysis is used to test the first hypothesis, and moderation regression analysis with the absolute difference test is employed to test the second hypothesis. The results show that budgetary participation has a positive effect on budgetary slack and the culture of huma betang moderates the relationship of budgetary participation toward budgetary slack. Hence, the suggestion for the next research is that it should be performed in all local government budgeting process.

scholarly journals Pengaruh Kolaborasi, Kecerdasan Budaya, Dan Orientasi Kewirausahaan Terhadap Kinerja Ukm Kota Sibolga

2021 ◽  
Vol 3 (2) ◽  
pp. 388
Author(s):  
Louis Rudolfo Setiawan ◽  
Lydiawati Soelaiman
Keyword(s):  
Data Analysis ◽  
Entrepreneurial Orientation ◽  
Cultural Intelligence ◽  
Sample Selection ◽  
Partial Least Square ◽  
Least Square ◽  
Selection Technique ◽  
Purposive Sampling ◽  
Least Square Approach ◽  
North Sumatra

The purpose of this research is to determine the effect of collaboration, cultural intelligence, and entrepreneurial orientation on the performance of SMEs in the tourism support sector in Sibolga City, North Sumatra. The sample used in this research is as many as 40 respondents who are the owners of the SME business in supporting tourism with the sample selection technique, namely purposive sampling. This study uses data analysis with the Partial Least Square approach in the form of the SmartPLS version 3.0 application. The results in this study indicate that collaboration and cultural intelligence have a positive and significant effect, while entrepreneurial orientation has a positive but insignificant effect on the performance of SMEs. Penelitian ini bertujuan untuk mengetahui pengaruh dari kolaborasi, kecerdasan budaya, dan orientasi kewirausahaan terhadap kinerja UKM bidang penunjang pariwisata di Kota Sibolga, Sumatera Utara. Sampel yang digunakan dalam penelitian ini adalah sebanyak 40 responden yang merupakan pemilik dari usaha UKM bidang penunjang pariwisata dengan teknik pemilihan sampel yaitu purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square berupa aplikasi SmartPLS version 3.0. Hasil dalam penelitian ini menunjukkan kolaborasi dan kecerdasan budaya memiliki pengaruh yang positif dan signifikan, sedangkan orientasi kewirausahaan memiliki pengaruh yang positif namun tidak signifikan terhadap kinerja UKM.

scholarly journals Pengaruh Akuntabilitas dan Transparansi Terhadap Minat Muzakki Membayar Zakat di BAZNAS Sragen

2021 ◽  
Vol 7 (1) ◽  
pp. 341
Author(s):  
Nur Kabib ◽  
Ahmad Ulil Albab Al Umar ◽  
Ana Fitriani ◽  
Lora Lorenza ◽  
Muammar Taufiqi Lutfi Mustofa
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sample Selection ◽  
Analysis Method ◽  
Selection Technique ◽  
Purposive Sampling ◽  
Data Analysis Method

This study aims to analyze the effect of accountability and transparency on muzakki's interest in paying zakat. The population in this study are people who pay zakat in BAZNAS, Sragen Regency. The sample in this study produced 100 respondents. The sample selection technique used purposive sampling and then used the Slovin formula. The data analysis method in this study uses multiple linear regression. The results of this study indicate that partially the accountability variable that affects the interest in paying zakat, then partially the transparency variable does not have a significant effect on the interest of muzakki to pay zakat. Simultaneously, the variables of accountability and transparency have an effect on the interest in paying zakat.

scholarly journals DETERMINASI PENDIDIKAN AGAMA ISLAM DAN POLA ASUH DEMOKRATIS TERHADAP AKHLAK REMAJA

2021 ◽  
Vol 5 (1) ◽  
pp. 1-16
Author(s):  
ABIDATUL MARDLIYAH
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Religious Education ◽  
Parenting Style ◽  
Positive Influence ◽  
Significance Level ◽  
The Relationship ◽  
Positive Effect ◽  
Significant Positive Influence ◽  
Existing Data

Abstract: This study aims to determine the relationship between Islamic religious education and democratic parenting style with adolescent morals. The subjects of this study were 79 adolescents living in Sumbermulyo, Jogoroto, Jombang Regency. To obtain data on the relationship between Islamic Religious Education and democratic parenting style with adolescent morals, a questionnaire compiled by the researcher was used. To achieve this goal, the data were analyzed by means of regression analysis, as well as by observations and some existing data and documents. Based on the results of data analysis, obtained t count of 5.636 when referred to the value of t table at the significance level of 5% obtained t table value of 1.67 so that t count is greater than t table (5.636 ?1.67), then the results are significant. Thus it can be concluded that, (1) there is a significant positive influence between Islamic Religious Education on adolescent morals in the community of Sumbermulyo, Jogoroto, Jombang Regency; (2) there is a positive effect of democratic parenting on adolescent morals Keywords: Islamic religious education, democratic parenting, adolescent morals

scholarly journals Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening

2019 ◽  
Vol 1 (3) ◽  
pp. 1541-1555
Author(s):  
Atikah Juliani Putri ◽  
Henri Agustin ◽  
Nayang Helmayunita
Keyword(s):  
Structural Equation Modeling ◽  
Data Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Structural Equation ◽  
Stock Exchange ◽  
Equation Modeling ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to determine the effect of intellectual capital on firm value and profitability as an intervening variable. This research was conducted on finance companies listed on the Indonesia stock exchange in 2013-2017. The sample is determined by purposive sampling 48  finance companies are obtained. Technique of collecting data is done by documentation technique obtained through IDX official website: www.idx.co.id. Data analysis used is structural equation modeling (SEM) using SmartPLS software ver 3.2.7. The result of the research shows that (1) the intellectual capital positive effect on the firm value (2) the intellectual capital does no effect the firm value through profitability

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