The Influence of Intellectual Capital and Shariah Compliance on Social Performance (Study Empirical on Islamic Banks in 2018-2020)
DOI:
https://doi.org/10.30595/pssh.v7i.471Kata Kunci:
Intellectual Capital, Sharia Compliance, Social PerformanceAbstrak
The purpose of this study was to determine the effect of Intellectual Capital and Shariah Compliance on Social Performance. The sample of this research is in the form of financial statements of Islamic banks on The Financial Services Authority for the period 2018 - 2020 for 3 years. The sampling technique used is purposive sampling technique so that a sample of 13 companies is obtained that has met the criteria. The data analysis technique used is multiple regression with the help of the SPSS program. The results of this study indicate that Intellectual Capital and Shariah Compliance have no partial effect on social performance.
Referensi
Agusta, C., & Radianto, ED (2019). Intellectual Capital on the Performance of Pharmaceutical Companies Listed on the Indonesia Stock Exchange (IDX) for the 2009-2017 period. Indonesian Accounting and Taxation Media , 1 (1), 12–24. https://journal.uc.ac.id/index.php/mapi/article/view/1399
Andriana, D. (2014). INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE (Study on Mining and Manufacturing Companies Listed on the Stock Exchange). Journal of Accounting and Finance Research , 2 (1), 251–260.
Azzahra, K. (2020). the Influence of Intellectual Capital and Sharia Compliance. (Journal of Academic Research and Sciences , 5 (1), 14–26.
Desta, SY, Subagiyo, R., Sulthan, UIN, Saifuddin, T., Sayyid, UIN, Rahmatullah, A., Agung, T., Sulthan, UIN, & Saifuddin, T. (2022). THE EFFECT OF SHARIA COMPLIANCE ON Introduction The presence of Islamic banks is expected to further strengthen the role of the banking industry in economic development and maintain national financial stability. The revival of banking . 09 (April), 76–108.
Djuwita, D., Setiowati, NE, & Kulsum, U. (2019). The Influence of Sharia Compliance and Islamic Corporate Governance on Financial Performance of Sharia Commercial Bank. Al-Amwal: Journal of Islamic Banking and Economics , 11 (2), 205–220. https://doi.org/10.24235/amwal.v11i2.4072
Dodik Siswantoro, HQ (2007). Analysis on the Feasibility Study of Musharakah Mutanaqisah Implementation in Indonesian Islamic Banks. Advances In Islamic Economics And Finance , 1 (February), 471–488.
Falikhatun, & Assegaf, YU (2012). Islamic Banks in Indonesia: Compliance with Sharia Principles and Financial Health. Conference In Business, Accounting and Management (CBAM) 2012 , 1 (1), 245–254.
Kurniasari, D., Lubis, AT, & Kamal, M. (2019). Determination of Sharia Compliance Disclosures Based on AAOFI Standards in Sharia Banks in Southeast Asia. Journal of Islamic Accounting and Finance , 7 (2), 103–120.
Lestari, S. (2020). The Influence of Sharia Compliance and Islamic Corporate Governance on the Financial Performance of Islamic Commercial Banks. Al-Sharf Journal of Islamic Economics , 1 (2), 123–142. https://doi.org/10.30596/al-sharf.v
Lubis, RH, & Ovami, DC (2020). The Effect of Intellectual Capital on Financial Performance. Journal of Accounting And Business Research , 20 (1), 61–66. https://doi.org/10.30596/jrab.v20i1.4951
Mohammed, MO, Razak, DA, & Taib, F. . (2008). The performance measures of Islamic banking based on the maqasid framework. In IIUM International Accounting Conference (INTAC IV) , 1967 , 1–17.
Mulyono, F. (2013). Firm Capability in Resource-Based View Theory. Journal of Business Administration , 9 (2), 128–143.
Murtiyani, S., & Haq, AS (2012). The Influence of Disclosure of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Shariah Compliance on Financial Performance…. At-Tauzi: Islamic Economic Journal , 7 (2). http://jurnalhamfara.ac.id/index.php/attauzi/article/view/107
Najib, H., & Rini, R. (2019). Sharia Compliance, Islamic Corporate Governance and Fraud in Sharia Banks. Journal of Islamic Accounting and Finance , 4 (2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nurdin, S., & Suyudu, M. (2019). The influence of Intellectual Capital and Performance Index on the Financial Performance of Islamic Banking in Indonesia. Journal of Multi-Dimensional Accounting (Jamdi) , 2 (2), 142–148.
Nurjannah, DF, Pramono, SE, & Ali, M. (2020). The Influence of Sharia Compliance on Sharia Banking Performance. Accountability , 13 (2), 165–174. https://doi.org/10.15408/akt.v13i2.14272
Primary, BC (2018). Family Ownership Role in Strengthening the Relationship Between Intellectual Capital and Financial Performance: Research in High-Tech Firms in Indonesia and the Philippines . September . https://doi.org/10.2991/amca-18.2018.89
Rahayu, DY, Kurniati, T., & Wahyuni, S. (2020). Analysis of the Influence of Intellectual Capital, Islamicity Performance Index and Corporate Social Responsibility on Profitability of Islamic Commercial Banks 2014-2018. Compartment: Scientific Journal of Accounting , 18 (2), 85–98. https://doi.org/10.30595/kompartemen.v18i2.7688
Ramadhani, R., & Mutia, E. (2016). Social and Economics (Several Theories); translated into Rus'an, from al-I'bar. Journal of the Rus'an Language , 1–24. http://lib.ibs.ac.id/material/Prosiding/SNA XIX (19) Lampung 2016/makalah/075.pdf
Sofyani, H., Ulum, I., Syam, D., & Wahjuni, SL (2012). Islamic Social Reporting Index as a Model for Measurement of Islamic Banking Social Performance (Comparative Study of Indonesia and Malaysia). JDA Journal of Accounting Dynamics , 4 (1), 36–46. http://journal.unnes.ac.id/index.php/jda
Sutanto, N., & Siswantaya, IG (2016). The Influence of Intellectual Capital on Company Performance in Banking Companies Listed on the Indonesia Stock Exchange. Modus , 26 (1), 1. https://doi.org/10.24002/modus.v26i1.574
Wahyuni, S., & Pujiharto, P. (2018). Financial Performance Based on Shari'ate Value Added Approach: Comparison between Sharia Commercial Banks and Sharia Business Units in Indonesia. Compartment: Scientific Journal of Accounting , 15 (2), 111–127. https://doi.org/10.30595/kompartemen.v15i2.1972
Wira, A., Handra, H., & Syukria, A. (218 CE). Islamic Banking Performance Measurement Using the Islamic Maqashid Index Approach. Maqdis: Journal of Islamic Economic Studies , 3 (2), 145–156.
WIRANATA, S., & RAMA, A. (2018). Intellectual Capital and Social Performance of Islamic Banking in Indonesia: A Conceptual and Empirical Study. JEBI (Journal of Islamic Economics and Business) , 3 (2), 195. https://doi.org/10.15548/jebi.v3i2.178
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2022 Proceedings Series on Social Sciences & Humanities
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.