Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia

Q2 Business, Management and Accounting

AJAR Asian Journal of Accounting Research Pub Date : 2023-01-04 DOI:10.1108/ajar-10-2021-0226

S. Wahyuni, Pujiharto Pujiharto, B. Pratama, S. Azizah

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引用次数: 2

Abstract

PurposeThis research examines the growth of intellectual assets in Islamic banking (IB) in Indonesia and intellectual capital (IC) growth to predict Islamic commercial banks' (ICBs) current and future profitability.Design/methodology/approachThis research is a quantitative descriptive research, a study that emphasizes theory testing by measuring research variables with numbers that aim to test the hypothesis. The object of this research is sharia banking companies listed on the Indonesia Stock Exchange during 2014–2019. This study takes IB companies as an object because IB has its types of relatively different transactions from conventional banking or commercial banks.FindingsThe results show that the rate of growth of IC (ROGIC) for ICBs in Indonesia can predict the current year's financial performance but has not been able to predict the profitability of the future year.Originality/valueThis study examines the predictive value rate of IC return in predicting current and next three years’ earnings, which previous researchers have never done.

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印尼Sharia商业银行预测当前和未来盈利能力的智力资本能力增长率分析

目的本研究考察了印尼伊斯兰银行（IB）知识资产的增长和知识资本（IC）的增长，以预测伊斯兰商业银行（ICB）当前和未来的盈利能力。设计/方法论/方法这项研究是一项定量描述性研究，强调通过用旨在检验假设的数字测量研究变量来进行理论检验。本研究的对象是2014-2019年在印度尼西亚证券交易所上市的伊斯兰教法银行公司。本研究以IB公司为对象，因为IB的交易类型与传统银行或商业银行相对不同。结果表明，印尼洲际弹道导弹的IC（ROGIC）增长率可以预测当年的财务业绩，但无法预测未来一年的盈利能力。原创性/价值这项研究考察了IC回报率在预测当前和未来三年收入方面的预测价值率，这是以前的研究人员从未做过的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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