{"title":"知识产权和财政视角:印尼伊斯兰银行的实证研究","authors":"Gita Puspita","doi":"10.35448/JRAT.V12I1.5348","DOIUrl":null,"url":null,"abstract":"This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach. The results of this study indicate that iB-VAIC has a significant effect on CAR, NPM, ROA and ROE. However no significant effect on NPL, NIM, BOPO, FDR, IRR and IER.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERSPEKTIF CAMELS : STUDI EMPIRIS PADA PERBANKAN SYARIAH DI INDONESIA\",\"authors\":\"Gita Puspita\",\"doi\":\"10.35448/JRAT.V12I1.5348\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach. The results of this study indicate that iB-VAIC has a significant effect on CAR, NPM, ROA and ROE. However no significant effect on NPL, NIM, BOPO, FDR, IRR and IER.\",\"PeriodicalId\":33377,\"journal\":{\"name\":\"Jurnal Riset Akuntansi Terpadu\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Akuntansi Terpadu\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35448/JRAT.V12I1.5348\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Akuntansi Terpadu","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35448/JRAT.V12I1.5348","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERSPEKTIF CAMELS : STUDI EMPIRIS PADA PERBANKAN SYARIAH DI INDONESIA
This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach. The results of this study indicate that iB-VAIC has a significant effect on CAR, NPM, ROA and ROE. However no significant effect on NPL, NIM, BOPO, FDR, IRR and IER.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
