The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future. JEL Classification Codes: G21, L25, P17, P47.

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PENGARUH INTELLECTUAL CAPITAL STRUKTUR MODAL DAN TINGKAT INFLASI TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA

Media Ekonomi ◽

10.25105/me.v25i1.5201 ◽

2017 ◽

Vol 25 (1) ◽

pp. 25

Author(s):

Putri Indriani ◽

Nirdukita Ratnawati

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Value Added ◽

Regression Method ◽

Capital Adequacy ◽

Islamic Banking ◽

Islamic Bank ◽

Capital Adequacy Ratio ◽

The Relationship

The purpose of this study was to analyze the relationship and the influence of Value Added Intellectual Capital (VAIC) and Structure of capital as measured by Capital Adequacy Ratio (CAR) and The Rate of Inflation on financial performance Islamic Banking. The method used in this study is the regression method panel. The data used in this study were taken from the nine Islamic Bank in Indonesia Indonesian period 2010-2015. Results of the study showed inflasi have positively to financial performance and CAR have negatively to financial performance. If seen from the results an VAIC on financial performance have the positively significant results at Islamic bank in Indonesia .

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The association between intellectual capital and financial performance in the Islamic banking industry

International Journal of Islamic and Middle Eastern Finance and Management ◽

10.1108/imefm-05-2016-0073 ◽

2019 ◽

Vol 13 (1) ◽

pp. 75-93 ◽

Cited By ~ 1

Author(s):

A.A. Ousama ◽

Helmi Hammami ◽

Mustafa Abdulkarim

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Positive Impact ◽

Value Added ◽

Annual Reports ◽

Islamic Banking ◽

Islamic Banks ◽

Content Type ◽

Gcc Countries ◽

The Impact

Purpose The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial performance. The research sample consisted of Islamic banks operating in the GCC countries during the years 2011, 2012 and 2013. Data originated from the annual reports of Islamic banks. Findings The results support the thesis that IC has a positive impact on the financial performance of Islamic banks. Even though the average IC is lower than that reported in other studies, the positive effect on financial performance is obvious. The findings also show that human capital (HC) is higher than capital employed (CE) and structural capital (SC). The study reveals that SC has an insignificant impact on the financial performance of the Islamic banks compared to CE and HC. Practical implications The findings provide empirical evidence that IC affects the Islamic banks’ financial performance. It helps Islamic banks in the GCC countries to understand how to use their IC efficiently, especially SC as it is yet to be used efficiently. Also, the findings benefit the relevant authorities (e.g. legislators and central banks) who could use them to emphasise strategic policy reforms whenever required. Originality/value The current research adds to the empirical studies in the GCC countries as it views the region as a collective as opposed to individual countries. It also extends the IC and performance measurement literature of Islamic banks in the GCC countries. Moreover, the current study enriches the limited literature on IC in the context of Islamic banking.

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DETERMINAN KINERJA KEUANGAN PERBANKAN SYARIAH PERIODE 2014-2018

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v2i1.76 ◽

2020 ◽

Vol 2 (1) ◽

pp. 21-36

Author(s):

Kinanti Pradita Pangesti ◽

Himawan Arif Sutanto

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Financial Services ◽

Performance Index ◽

Linear Regression Analysis ◽

Value Added ◽

Social Reporting ◽

Islamic Banking ◽

Islamic Banks ◽

Islamic Bank

The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance. .

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2016.v20.i3.1838 ◽

2017 ◽

Vol 20 (3) ◽

pp. 346

Author(s):

Santi Dwie Lestari ◽

Hadi Paramu ◽

Hari Sukarno

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Descriptive Analysis ◽

Value Added ◽

Islamic Banking ◽

Return On Assets ◽

Operating Income ◽

Independent Variable ◽

The Right ◽

The Impact

The purpose of this study is to test the impact of intellectual capital on corporate financial performance, the impact of intellectual capital a year before on company’s future financial performance on Indonesian islamic banking for the period 2009-2013. The selection of Islamic banking because of progression of sharia principles-based bank in Indonesia is now the middle of rapid progress. Islamic banking in Indonesia requires the right strategy in communicating Islamic banking products and services to the community. The methods used in this research is explanatory research. Variables used in the study consisted of the dependent variable and independent variable. The dependent variable in this study is financial performance as measured by Return on Assets (ROA), operational costs against operating income (BOPO), and Financing to Deposit Ratio (FDR). Independent variables from this research is the intellectual capital that is measured by the Value Added method with Intellectual Capital (VAICTM). The sample was selected using a purposive sampling method and sample as many as 18 members of syari’ah bank. Research data processed with descriptive analysis and analysis of two way ANOVA using SPSS. The results of this research indicate that intellectual capital affect the financial performance of the company, intellectual capital in the previous period to the next period of financial performance.

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The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable

Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences ◽

10.5220/0009882302580262 ◽

2019 ◽

Author(s):

. Aulia

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Islamic Banking

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HUBUNGAN INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILTY DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

El Dinar ◽

10.18860/ed.v8i2.9188 ◽

2020 ◽

Vol 8 (2) ◽

pp. 87-99

Author(s):

Supami Wahyu Setiyowati ◽

Mardiana Mardiana

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Intellectual Capital ◽

Quantitative Research ◽

Stock Exchange ◽

Islamic Banking ◽

Financial Reports ◽

Corporate Social

Financial performance is an achievement obtained by companies, especially in the financial statements contained in financial reports for a certain period. The purpose of this study is to determine the relationship between intellectual corporate social responsibility (CSR) and corporate governance (CG) on financial performance in Islamic banking companies. This research is a quantitative research. Using purposive sampling. The population of Islamic banking companies is on the Indonesia Stock Exchange for the period 2014-2018. The sample is 6 Islamic banking companies. The data analysis technique uses multiple regression. The results showed that simultaneously and partially intellectual capital, corporate social responsibility, and corporate governance influenced financial performance. The conclusion is that the higher the intellectual capital, the higher the financial performance. The increased disclosure of corporate social responsibility shows an increase in financial performance. Implementation of corporate governance improves financial performance. Advice for investors and potential investors to see an increase in intellectual capital, disclosure of corporate social responsibility and corporate governance before investing to see the company's overall performance to benefit

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INTELLECTUAL CAPITAL AND ISLAMIC SOSIAL REPORTING INDEX: THE CASE OF INDONESIAN ISLAMIC BANKING

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2020.8472 ◽

2020 ◽

Vol 8 (4) ◽

pp. 728-736

Author(s):

Risma Ayu Kinanti ◽

Ririn Tri Ratnasari ◽

Anidah Robani ◽

Tika Widiastuti ◽

Raditya Sukmana

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Partial Least Square ◽

Least Square ◽

Social Reporting ◽

Islamic Banking ◽

Islamic Banks ◽

Financial Reports ◽

Banking Institutions ◽

Positive Effect

Purpose of the study: This study aims to explain the effect of Islamic Banking Intellectual Capital and Islamic Social Reporting on the Islamic Financial Performance Index of Sharia Bank Indonesia. Methodology: The data obtained in this study consisted of a total of 368 from annual financial reports and sustainability reports that were officially published by each Islamic bank in Indonesia. The analytical method used in this study is the Partial Least Square (PLS) method which is processed with SmartPLS 3 software. Main Findings: There is an essential influence on the implementation of Islamic Banking Intellectual Capital and Islamic Social Reporting on Islamic Financial Performance in Islamic Banking in Indonesia. This finding also shows that intellectual capital and social reporting by Islamic banks have a significant positive effect on the financial performance of Islamic banks in Indonesia. Applications of this study: This research will help next researchers to develop research in the banking world and can be used by banking institutions to become scientific input. Besides, mobilizing and using intangible resources properly will improve the financial performance of an organization. Novelty / Originality of this study: The existence of Islamic Banking Intellectual Capital combined with Islamic Social Reporting can affect and improve the competitiveness of Islamic Banking in Indonesia. This study will be a complete research and provide clear information for practitioners and academics.

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The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation

The Winners ◽

10.21512/tw.v20i2.5842 ◽

2019 ◽

Vol 20 (2) ◽

pp. 95

Author(s):

Ichsan Setiyo Budi ◽

Rahmawati Prof Rahmawati Prof

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Intellectual Capital ◽

Secondary Data ◽

Financial Statements ◽

Social Reporting ◽

Islamic Banking ◽

Annual Reporting ◽

Report Data

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

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THE INFLUENCE OF INTELLECTUAL CAPITAL AND NON PERFORMING FINANCING TO THE FINANCIAL PERFORMANCE OF SHARIA BANKING IN INDONESIA

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v9i1.2670 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1

Author(s):

Khoirunnisa Azzahra

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Commercial Banks ◽

Research Method ◽

Sampling Method ◽

Hypothesis Test ◽

Islamic Banking ◽

Test Results ◽

Test Models ◽

Regression Test

The development of Islamic banking finance has not met OJK's expectations, which is still below 5%. This reseach purposes to analyze the effect of intellectual capital and non-performing financing on financial performance. The research method used is descriptive quantitative using multiple linear regression test models. Withdrawal of samples using purposive sampling method in order to obtain 6 Islamic commercial banks in Indonesia with the data studied as many as 30 data used as research samples and hypothesis testing is done using partial significant test (t test) and simultaneous significant test (F test) with ɑ = 5%. Hypothesis test results show that intellectual capital and non-performing financing have a significant effect on financial performance, either partially or simultaneously.

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