Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance
This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various region...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-03-01
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| Series: | Economies |
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| Online Access: | https://www.mdpi.com/2227-7099/10/3/61 |
| _version_ | 1797446784315817984 |
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| author | Prasojo Prasojo Winwin Yadiati Tettet Fitrijanti Memed Sueb |
| author_facet | Prasojo Prasojo Winwin Yadiati Tettet Fitrijanti Memed Sueb |
| author_sort | Prasojo Prasojo |
| collection | DOAJ |
| description | This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various regions using a panel data regression methodology with a fixed-effects model and IB financial data for the period 2009–2019 from the BankScope database. The empirical results show that VAIC has a significant positive effect on IB performance using both ROA and IFIB proxies. Furthermore, human capital and capital employed efficiency have a positive relationship with ROA and IFIB, while structural capital efficiency has a relationship with ROA, but is not related to IFIB. The results can be used by companies in strategic decision making related to IC, especially human capital, structural capital, and employed capital. |
| first_indexed | 2024-03-09T13:46:31Z |
| format | Article |
| id | doaj.art-c1ed4328dc61460ea36d4575d9c618ff |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-09T13:46:31Z |
| publishDate | 2022-03-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-c1ed4328dc61460ea36d4575d9c618ff2023-11-30T21:00:03ZengMDPI AGEconomies2227-70992022-03-011036110.3390/economies10030061Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks PerformancePrasojo Prasojo0Winwin Yadiati1Tettet Fitrijanti2Memed Sueb3Faculty of Economics and Business, Padjadjaran University, Bandung 40132, IndonesiaFaculty of Economics and Business, Padjadjaran University, Bandung 40132, IndonesiaFaculty of Economics and Business, Padjadjaran University, Bandung 40132, IndonesiaFaculty of Economics and Business, Padjadjaran University, Bandung 40132, IndonesiaThis paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various regions using a panel data regression methodology with a fixed-effects model and IB financial data for the period 2009–2019 from the BankScope database. The empirical results show that VAIC has a significant positive effect on IB performance using both ROA and IFIB proxies. Furthermore, human capital and capital employed efficiency have a positive relationship with ROA and IFIB, while structural capital efficiency has a relationship with ROA, but is not related to IFIB. The results can be used by companies in strategic decision making related to IC, especially human capital, structural capital, and employed capital.https://www.mdpi.com/2227-7099/10/3/61Islamic bankROAIFIBintellectual capitalVAIC |
| spellingShingle | Prasojo Prasojo Winwin Yadiati Tettet Fitrijanti Memed Sueb Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance Economies Islamic bank ROA IFIB intellectual capital VAIC |
| title | Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance |
| title_full | Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance |
| title_fullStr | Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance |
| title_full_unstemmed | Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance |
| title_short | Cross-Region Comparison Intellectual Capital and Its Impact on Islamic Banks Performance |
| title_sort | cross region comparison intellectual capital and its impact on islamic banks performance |
| topic | Islamic bank ROA IFIB intellectual capital VAIC |
| url | https://www.mdpi.com/2227-7099/10/3/61 |
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