scholarly journals THE EFFECT OF MURABAHA FINANCING, PROFIT SHARING FINANCING, INTELLECTUAL CAPITAL, AND NON PERFORMING FINANCING (NPF) ON FINANCIAL PERFORMANCE

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Siti Nur Azizah ◽  
Septiana Mukaromah
Keyword(s):  
Human Capital ◽  
Data Collection ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Sampling Methods ◽  
Profit Sharing ◽  
Structural Capital ◽  
Negative Effect ◽  
Period Data

The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Financial Services Authority for the 2014-2018 period. Data collection techniques in this study used purposive sampling. Methods of analysis of the data used analysis of regression linear multiple. The result of the study financing murabahah have positive significant on financial performance, profit sharing has not effect on financial performance. Capital Employed (B_VACA) and Non Performing Financing (NPF) have a negative effect on financial performance. While Human Capital (iB_VAHU) and Structural Capital (iB_STVA) have not effect on financial performance.

scholarly journals The Relationship Between Intellectual Capital and Financial Performance of Banks in Tanzania

2016 ◽  
Vol 7 (1) ◽  
pp. 28
Author(s):  
Janeth N. Isanzu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Data Set ◽  
Capital Efficiency ◽  
Period Data ◽  
Relationship Of ◽  
The Relationship ◽  
Efficiency Indicators

This study examines intellectual capital (IC) performance of banks operating in Tanzania,and investigates the relationship of IC on financial performance. It identifies the IC componentsthat may be the drivers of the traditional indicators of bank success. The study uses the ValueAdded of Intellectual Coefficient VAIC™ methodology, to measure the Intellectual Capitalefficiency of the Banks using a four years period data set from 2010 to 2013. The results of asurvey, show that intellectual capital performance of Tanzania is low and it is positively associatedwith bank financial performance indicators. However, when VAIC is split into its components, therelationships between these components and bank financial performance indicators vary. Threevalue efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) andStructural Capital Efficiency (SCE) which are the components of VAIC™ ratio, were used in theanalysis.

scholarly journals The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

2019 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Tupi Setyowati ◽  
Jamilah Jamilah
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Structural Capital ◽  
Positive Effect ◽  
Size Variable

This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).Research was conducted on conventional banking in Indonesia for the period 2013 - 2017. Theresearch data was obtained from the official website of the Indonesia Stock Exchange (IDX). Thisstudy found that VAIC had a significant positive effect on ROA, and from the three IC components itturned out that the CEE component had the greatest influence on ROA

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BADAN LAYANAN UMUM (BLU) UIN SYARIF HIDAYATULLAH JAKARTA

2020 ◽  
Vol 4 (1) ◽  
pp. 60-69
Author(s):  
Ady Cahyadi ◽  
Nur Wachidah Yulianti ◽  
Husnul Khotimah ◽  
Yudi Setiadi
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Intellectual Capital ◽  
Research Purpose ◽  
Return On Assets ◽  
Fixed Asset ◽  
Return On Equity ◽  
Structural Capital ◽  
Asset Turnover

This research purpose investigates the influence of intellectual capital, as measured by VAICTM that consist of three components of firms’ resources (human capital, structural capital, and capital employed) to financial performance of Syarif Hidayatullah State Islamic University of Jakarta. This research used SEM PLS as tool for test and data analyze. Result of this research showed that of the seven items were tested in the proxy as financial performance, only three of them that can be processed. They were Fixed Asset Turnover, Return On Assets and Return On Equity. Result of hypothesis testing showed intellectual capital (VAICTM) significantly influence to financial performance of Syarif Hidayatullah State Islamic University of Jakarta.

scholarly journals THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE IN THE ASEAN TELECOMMUNICATIONS SECTOR

2021 ◽  
Vol 2 (1) ◽  
pp. 21-38
Author(s):  
Christandy Adriel
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Statements ◽  
Relational Capital ◽  
Return On Assets ◽  
Telecommunication Sector ◽  
Independent Variables ◽  
Structural Capital ◽  
Negative Effect ◽  
Capital Efficiency

Telecommunication sector plays an important role in people’s life, but its service in ASEAN nations are not as good as other nations. Currently, ASEANs telecommunication sector of financial performance (FP) is on a poor level and needs to be improved. Intellectual capital (IC) can increase FP. Every IC's component affects the FP, and this was tested on this research to see which component of IC is good to be invested to increase company’s FP. Independent variables used on this research are Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). The dependent variable is Return on Assets (ROA). This research used pooling data method from financial statements of ASEAN telecommunication company in the period of 2011 to 2018. The number of samples which fulfills the criteria were 273 samples. SPSS 20th version was used to analyses the data. The results indicate that FP is affected positively and significantly by HCE and CEE. However, SCE has a negative effect on FP significantly, while RCE does not affect FP. Keywords: Intellectual Capital, Financial Performance, E-VAIC, ASEAN Telecommunication.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

2014 ◽  
Vol 2 (1) ◽  
pp. 251 ◽  
Author(s):  
Denny Andriana
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Physical Capital ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Research Subjects ◽  
Statistical Tool ◽  
Analytical Technique ◽  
Structural Capital

The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.

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 The Effect of Intellectual Capital on Competitive Advantage in the Jordanian Telecommunication Sector

2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Raed Kareem Kanaan ◽  
Ulya Nawaf Obeidat ◽  
Bader Yousef Obeidat ◽  
Mohammad Orsan Al-Zu'bi ◽  
Mohammd Abuhashesh
Keyword(s):  
Human Capital ◽  
Data Collection ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Three Dimensions ◽  
Future Research ◽  
Sampling Techniques ◽  
Relational Capital ◽  
Telecommunication Sector ◽  
Structural Capital

This paper sought to examine the effect of intellectual capital on competitive advantage in the Jordanian telecommunication sector. Indeed, intellectual capital is generally assumed to be an important aspect of the organization and one of the most conducive to innovative activity and unrestrained competition. The paper finds that the tripod of intellectual capital, namely, human capital, structural capital, and relational capital has a significant influence on achieving a competitive advantage. Among these three dimensions, relational capital is the most influential component in enhancing the competitive advantage. Considering these results, the research presented many recommendations for future research, the most important ones is implementing this study on other sectors, resort to multi-method of data collection, and the use of probability sampling techniques.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ASURANSI DI INDONESIA

2017 ◽  
Vol 21 (3) ◽  
pp. 491
Author(s):  
Henny Setyo Lestari
Keyword(s):  
Human Capital ◽  
Firm Size ◽  
Intellectual Capital ◽  
Value Added ◽  
Insurance Companies ◽  
Company Performance ◽  
Financial Leverage ◽  
Return On Assets ◽  
Structural Capital ◽  
Negative Effect

The purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Indonesian Insurance during the period 2003-2012. In total, 11 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies return on assets ratio (ROA). The results of the research revealed that Value added capital coefficient (VACA) have a significantly negative effect and value added human capital (VAHU) has a positive significant effect on the performance of the company (ROA), while the value added of structural capital (SCVA), firm size and financial leverage does not have a significant effect on company performance (ROA). Value added human capital (VAHU) and financial leverage has a positive significant effect on the performance of the company (ROE), while the Value Added Capital Coefficient (VACA), Value Added Structural Capital (SCVA) and firm size has no significant effect on company performance (ROE).

scholarly journals Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia

2019 ◽  
Vol 6 (1) ◽  
pp. 5-18
Author(s):  
Mohammad Iqbal Bagus Ramadhan ◽  
Ahim Abdurahim ◽  
Hafiez Sofyani
Keyword(s):  
Human Capital ◽  
Data Analysis ◽  
Central Bank ◽  
Intellectual Capital ◽  
Financial Services ◽  
Positive Influence ◽  
Regression Method ◽  
Islamic Banking ◽  
Structural Capital ◽  
Multiple Regression Method

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT

2017 ◽  
Vol 8 (2) ◽  
pp. 196-220
Author(s):  
Ira Khoirunnisa ◽  
Ari Dewi Cahyati
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Cost Of Debt ◽  
Significant Positive Effect ◽  
Cost Of Equity ◽  
Structural Capital ◽  
Negative Effect ◽  
Customer Capital ◽  
Positive Effect

Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.

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