Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia
Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019). Method - This study used se...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Walisongo Semarang
2021-11-01
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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/8615 |
| _version_ | 1818194336322420736 |
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| author | Dea Feby Septiani Imam Yahya Setyo Budi Hartono Tri Widyastuti Ningsih Fiina Ishmatul Maula |
| author_facet | Dea Feby Septiani Imam Yahya Setyo Budi Hartono Tri Widyastuti Ningsih Fiina Ishmatul Maula |
| author_sort | Dea Feby Septiani |
| collection | DOAJ |
| description | Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).
Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.
Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.
Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.
Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS. |
| first_indexed | 2024-12-12T01:00:40Z |
| format | Article |
| id | doaj.art-f30a973626eb4f5f8548d9afd80acfde |
| institution | Directory Open Access Journal |
| issn | 2715-0429 2714-8122 |
| language | English |
| last_indexed | 2024-12-12T01:00:40Z |
| publishDate | 2021-11-01 |
| publisher | Universitas Islam Negeri Walisongo Semarang |
| record_format | Article |
| series | Journal of Islamic Accounting and Finance Research |
| spelling | doaj.art-f30a973626eb4f5f8548d9afd80acfde2022-12-22T00:43:45ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222021-11-013217720010.21580/jiafr.2021.3.2.86153311Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in IndonesiaDea Feby Septiani0Imam Yahya1Setyo Budi Hartono2Tri Widyastuti Ningsih3Fiina Ishmatul Maula4Universitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangKuwait UniversityPurpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019). Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations. Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable. Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance. Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.https://journal.walisongo.ac.id/index.php/jiafr/article/view/8615intellectual capitalcapital riskliquidity riskmaqashid sharia index |
| spellingShingle | Dea Feby Septiani Imam Yahya Setyo Budi Hartono Tri Widyastuti Ningsih Fiina Ishmatul Maula Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia Journal of Islamic Accounting and Finance Research intellectual capital capital risk liquidity risk maqashid sharia index |
| title | Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia |
| title_full | Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia |
| title_fullStr | Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia |
| title_full_unstemmed | Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia |
| title_short | Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia |
| title_sort | analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based islamic banking in indonesia |
| topic | intellectual capital capital risk liquidity risk maqashid sharia index |
| url | https://journal.walisongo.ac.id/index.php/jiafr/article/view/8615 |
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