Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah
The stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sh...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2022-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/849 |
| _version_ | 1811197114966867968 |
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| author | Sandi Andika Dewi Astini |
| author_facet | Sandi Andika Dewi Astini |
| author_sort | Sandi Andika |
| collection | DOAJ |
| description | The stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles. |
| first_indexed | 2024-04-12T01:10:16Z |
| format | Article |
| id | doaj.art-b38cc62b8bb34b7a8b100ccda5e070d1 |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-04-12T01:10:16Z |
| publishDate | 2022-12-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-b38cc62b8bb34b7a8b100ccda5e070d12022-12-22T03:54:09ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-12-016222824410.46367/jas.v6i2.849849Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif SyariahSandi Andika0Dewi Astini1Sekolah Tinggi Agama Islam Negeri (STAIN) Bengkalis, Riau, IndonesiaSekolah Tinggi Agama Islam Negeri (STAIN) Bengkalis, Riau, IndonesiaThe stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/849vacavahustvaroamanufacturing company |
| spellingShingle | Sandi Andika Dewi Astini Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah JAS (Jurnal Akuntansi Syariah) vaca vahu stva roa manufacturing company |
| title | Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah |
| title_full | Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah |
| title_fullStr | Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah |
| title_full_unstemmed | Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah |
| title_short | Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah |
| title_sort | pengaruh intellectual capital terhadap profitabilitas dalam perspektif syariah |
| topic | vaca vahu stva roa manufacturing company |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/849 |
| work_keys_str_mv | AT sandiandika pengaruhintellectualcapitalterhadapprofitabilitasdalamperspektifsyariah AT dewiastini pengaruhintellectualcapitalterhadapprofitabilitasdalamperspektifsyariah |