Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Nilai Perusahaan Perbankan Syariah Di Indonesia

Nobel Management Review Pub Date : 2021-12-31 DOI:10.37476/nmar.v2i4.2701

Hasdir Syarif, Andi Marlina, Muhammad Fachrul Syarlis

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Abstract

Penelitian ini bertujuan (1) untuk mengetahui pengaruh Intellectual Capital dan Islamicity Performance Index secara parsial terhadap nilai perusahaan perbankan syariah, dan (2) untuk mengetahui pengaruh Intellectual Capital dan Islamicity Performance Index secara simultan terhadap nilai perusahaan perbankan syariah. Data dalam penelitian ini diperoleh dari data sekunder berupa laporan keuangan dengan menggunakan tehnik pengambilan Proposive Sampling. Penelitian ini menggunakan data laporan keuangan tahunan pada enam perusahaan perbankan syariah di Indonesia. Tehnik analisis data yang digunakan berupa analisis deskriktif data, uji asumsi klasik, analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) Intellectual Capital dan Islamicity Performance Index secara parsial masing-masing berpengaruh positif signifikan terhadap nilai perusahaan perbankan syariah. (2) Intellectual Capital dan Islamicity Performance Index secara simultan berpengaruh positif signifikan terhadap nilai perusahaan perbankan syariah . This study aims (1) to determine the effect of Intellectual Capital and Islamicity Performance Index partially on the value of Islamic banking firms, and (2) to determine the effect of Intellectual Capital and Islamicity Performance Index simultaneously on the value of Islamic banking firms. The data in this study were obtained from secondary data in the form of financial statements using the Proposive Sampling technique. This study uses data on the annual financial statements of six Islamic banking companies in Indonesia. The data analysis technique used is descriptive data analysis, classical assumption test, multiple linear regression analysis. The results of this study indicate that (1) Intellectual Capital and Islamicity Performance Index partially each have a significant positive effect on the value of Islamic banking companies. (2) Intellectual Capital and Islamicity Performance Index simultaneously have a significant positive effect on the value of Islamic banking firms

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本研究旨在(1)了解知识产权资本和伊斯兰资本索引的部分影响伊斯兰银行的价值，(2)了解知识产权资本和伊斯兰资本索引对伊斯兰银行企业的价值的同时影响。本研究的数据是通过采用抽样提取技术的财务报表的次要数据获得的。这项研究使用了印尼六家伊斯兰银行的年度财务报告数据。以数据解析、经典假设测试、线性多元回归分析等方式使用的数据分析技术。这项研究表明，(1)情报首都和伊斯兰国家表现指数部分对伊斯兰银行的价值产生了积极的影响。情报首都和伊斯兰表演指数同时对伊斯兰银行的价值产生了积极的影响。这项研究(1)确定智慧资本和伊斯兰资本的作用，并(2)确定智慧资本和伊斯兰银行资产的作用，同时确定伊斯兰银行资产的价值。这项研究的数据使用专利技术样本技术从二级数据中推断出来。这是印尼伊斯兰银行财务报表上的数据研究。数据分析技术分析分析，经典评估测试，多线性回归分析。这些研究的结果(1)知识资本和伊斯兰表现指数参与其中，每一项都对伊斯兰银行的价值产生了重要的正面影响。(2)智慧首都和伊斯兰主义表演同时产生了一个重要的正面影响

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Nobel Management Review

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