The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks
Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable. Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Walisongo Semarang
2022-10-01
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| Series: | Journal of Islamic Accounting and Finance Research |
| Subjects: | |
| Online Access: | https://journal.walisongo.ac.id/index.php/jiafr/article/view/11890 |
| _version_ | 1797770626752053248 |
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| author | Maya Novitasari Richo Diana Aviyanti Wan Adiba Wan Ismail |
| author_facet | Maya Novitasari Richo Diana Aviyanti Wan Adiba Wan Ismail |
| author_sort | Maya Novitasari |
| collection | DOAJ |
| description | Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.
Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.
Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.
Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.
Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance. |
| first_indexed | 2024-03-12T21:25:58Z |
| format | Article |
| id | doaj.art-b2675a5121434bffbd50244f97ac1e9f |
| institution | Directory Open Access Journal |
| issn | 2715-0429 2714-8122 |
| language | English |
| last_indexed | 2024-03-12T21:25:58Z |
| publishDate | 2022-10-01 |
| publisher | Universitas Islam Negeri Walisongo Semarang |
| record_format | Article |
| series | Journal of Islamic Accounting and Finance Research |
| spelling | doaj.art-b2675a5121434bffbd50244f97ac1e9f2023-07-28T09:06:21ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222022-10-014228330010.21580/jiafr.2022.4.2.118904138The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banksMaya Novitasari0Richo Diana Aviyanti1Wan Adiba Wan Ismail2Universitas PGRI MadiunUniversitas PGRI MadiunUniversitas Teknologi MARAPurpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable. Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS. Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance. Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks. Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.https://journal.walisongo.ac.id/index.php/jiafr/article/view/11890intellectual capitalzakat performing ratiothird-party fundsroaroe |
| spellingShingle | Maya Novitasari Richo Diana Aviyanti Wan Adiba Wan Ismail The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Journal of Islamic Accounting and Finance Research intellectual capital zakat performing ratio third-party funds roa roe |
| title | The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks |
| title_full | The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks |
| title_fullStr | The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks |
| title_full_unstemmed | The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks |
| title_short | The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks |
| title_sort | role of third party funds on the effect of intellectual capital and zakat performing ratio on firm performance in islamic banks |
| topic | intellectual capital zakat performing ratio third-party funds roa roe |
| url | https://journal.walisongo.ac.id/index.php/jiafr/article/view/11890 |
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