PENGARUH ISLAMICITY PERFORMANCE INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

AbstractThis study aims to test empirically the effect of the Islamic performance index and Islamic social reporting on financial performance as proxied by Return on assets. The research was conducted at Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019 with the sampling method using purposive sampling. The analysis method used is multiple linear regression. The results of hypothesis testing in this study indicate that partially the profit sharing ratio has no effect on financial performance. Zakat performance ratio has a positive effect on financial performance and Islamic social reporting has a negative effect on financial performance. Simultaneously, profit sharing ratio, zakat performance ratio and Islamic social reporting have a positive effect on financial performance Keywords : Profit Sharing Ratio; Zakat Performance Ratio; Islamic social reporting ; financial performance

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Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

MASLAHAH (Jurnal Hukum Islam dan Perbankan Syariah) ◽

10.33558/maslahah.v12i1.2629 ◽

2021 ◽

Vol 12 (1) ◽

pp. 27-37

Author(s):

Siva Nabilla ◽

Rizal Pahlevi

Keyword(s):

Performance Index ◽

Commercial Banks ◽

Sampling Method ◽

Joint Effect ◽

Profit Sharing ◽

Performance Ratio ◽

Analysis Method ◽

Return On Assets ◽

Income Ratio ◽

Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

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PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i1.10807 ◽

2019 ◽

Vol 4 (1) ◽

pp. 162

Author(s):

Mulqi Nazra ◽

Suazhari Suazhari

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Performance Index ◽

Commercial Banks ◽

Sampling Method ◽

Negative Influence ◽

Profit Sharing ◽

Performance Ratio ◽

Islamic Banks ◽

Analysis Technique

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.

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Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i2.5850 ◽

2019 ◽

Vol 2 (2) ◽

pp. 169

Author(s):

Susi Retnaningsih ◽

Widi Hariyanti ◽

Titiek Puji Astuti

Keyword(s):

Financial Performance ◽

Financial Services ◽

Linear Regression Analysis ◽

Control Variable ◽

Social Reporting ◽

Significant Positive Effect ◽

Return On Assets ◽

Return On Equity ◽

Independent Variable ◽

Positive Effect

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

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Islamicity Financial Performance Index in Indonesian Islamic Banks

Shirkah Journal of Economics and Business ◽

10.22515/shirkah.v2i3.170 ◽

2017 ◽

Vol 2 (3) ◽

Author(s):

Dita Andraeny ◽

Dessy Diana Putri

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Performance Index ◽

Supervisory Board ◽

Profit Sharing ◽

Performance Ratio ◽

Social Reporting ◽

Islamic Banks ◽

Analysis Technique ◽

Income Ratio

This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index

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Pengaruh Manajemen Risiko Kredit terhadap Profitabilitas Bank Perkreditan Rakyat di Kepulauan Riau

Global Financial Accounting Journal ◽

10.37253/gfa.v4i2.1231 ◽

2020 ◽

Vol 4 (2) ◽

pp. 90

Author(s):

Serly Serly ◽

Edy Kurniawan

Keyword(s):

Financial Services ◽

Sampling Method ◽

Financial Statements ◽

Capital Adequacy ◽

Credit Risk Management ◽

Return On Assets ◽

Rural Credit ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect

This study is aimed to identify the effect of credit risk management on the profitability of Rural Credit Banks in Riau Islands. Measurement of profitability in this dependent variable is in a form of return on assets and there are independent variables in this study in the form of capital adequacy ratio, non-performing loans, bank size, liquidity, inefficiency, and inflation. 38 banking companies are sampled in this study, all registered in the Financial Services Authority within the 2014-2018 period. Purposing sampling method is used to determine the acquired samples. Data collection is done by researching, analyzing, and studying the financial statements of the banking and then processed with the help of the Eviews software. The results showed the capital adequacy ratio, bank size, and inefficiency has a significant negative effect on return on assets. While the liquidity variable has a significant positive effect on return on assets and non-performing loan variables, while inflation do not have a significant relationship with return on assets.

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Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v18i2.7688 ◽

2020 ◽

Vol 18 (2) ◽

Author(s):

Dwi Yuliana Rahayu ◽

Tuti Kurniati ◽

Sri Wahyuni

Keyword(s):

Intellectual Capital ◽

Distribution Ratio ◽

Performance Index ◽

Profit Sharing ◽

Performance Ratio ◽

Social Reporting ◽

Significant Positive Effect ◽

Equitable Distribution ◽

Corporate Social ◽

Positive Effect

ABSTRACTThe aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.

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PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018)

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v19i1.11215 ◽

2021 ◽

Vol 19 (1) ◽

pp. 1

Author(s):

Wina Ayu Isnaeni ◽

Trina Romadona ◽

Sri Wahyuni

Keyword(s):

Financial Performance ◽

Sampling Method ◽

Secondary Data ◽

Operational Efficiency ◽

Efficiency Ratio ◽

Return On Assets ◽

Financial Reports ◽

Analysis Technique ◽

Negative Effect ◽

Positive Effect

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.

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Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v4i2.12031 ◽

2021 ◽

Vol 4 (2) ◽

pp. 155

Author(s):

BAYU TRI CAHYA ◽

Dita Apriliana Sari ◽

Ratih Paramitasari ◽

Umi Hanifah

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Performance Index ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Profit Sharing ◽

Performance Ratio ◽

Analysis Technique ◽

Negative Effect

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.

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Pengaruh Rasio Kinerja Bank Terhadap Profitabilitas Industri Bank Umum Syariah di Indonesia

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v5i3.655 ◽

2019 ◽

Vol 5 (3) ◽

pp. 217

Author(s):

Felix Efendy ◽

Salman Fathoni

Keyword(s):

Commercial Bank ◽

Financial Services ◽

Time Series Data ◽

Multiple Linear Regression Model ◽

Secondary Data ◽

Series Data ◽

Return On Assets ◽

Statistical Tool ◽

Negative Effect ◽

Positive Effect

The purpose of this study was to determine and analyze the effect of the level of bank health ratios measured by BOPO, FDR and NPF on increasing the profitability of the Sharia Commercial Bank industry in Indonesia, which is proxied by ROA. The data used in this study are secondary data including operational efficiency (BOPO), liquidity (FDR), Non Performing Finance (NPF) and Return On Assets (ROA) in the sharia commercial bank industry registered at Bank Indonesia. The data is a monthly time series data from 2015-2018 obtained through the official sharia banking statistics website, Financial Services Authority (https://www.ojk.go.id). To analyze it, researchers used a multiple linear regression model with statistical tool software EViews 9. From the observations and analysis of the data that has been done, the conclusions in this study are the BOPO, FDR and NPF on ROA which is an indicator of the Bank's health to measure profitability has a high relationship . The BOPO variable partially has a significant negative effect on profitability (ROA). FDR partially has a negative and significant effect on ROA. NPF partially has no positive effect on profitability.

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v2i2.4896 ◽

2015 ◽

Vol 2 (2) ◽

pp. 87

Author(s):

Citra Chairunissa ◽

Raden Rosiyana Dewi

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Market Value ◽

Coefficient Of Determination ◽

Normality Test ◽

Negative Effect ◽

Positive Effect

The objective of the emperical study is to examine and to analyze 1) The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating 4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an Moderating Variable. The sample of this emperical study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012. This research uses purposive sampling method. Data analysis techniques include 1) Descriptive statistics, 2) Normality Test, 3) Classical Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial performance , 2) Intellectual Capital significant negative effect on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies with moderated Corporate Governance, 4) Intellectual Capital had no significant effect assessment of the performance market with moderated Corporate Governance

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