Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah

  • Indriyana Puspitosari IAIN Surakarta

Abstract

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation

References

Abdullah, Dewi Fariha, dan Saudah Sofian. The Relationship between Intellectual Capital and Corporate Performance. Procedia - Social and Behavioral Sciences 40. 2012.
Mushali, Mahfoudh Abdul Karem al- dan Ismail, Ku Nor Izah Ku. Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia. Procedia - Social and Behavioral Sciences 164, 2014.
Chen, M. C., Cheng, S. J., & Hwang, Y. “An Empirical Investigation Of The Relationship Between Intellectual Capital And Firms’ Market Value And Financial Performance”. Journal of Intellectual Capital, 6 (2), 2005.
Firer, S., dan Williams, S. M. “Intellectual capital and traditional measures of corporate performance”. Journal of Intellectual Capital, 4 (3), 2003.
Ghifari et.al. “Analisis Kinerja Perbankan Syariah Di Indonesia Dan Malaysia Dengan Pendekatan Maqashid Indeks”, Jurnal Ekonomi dan Perbankan Syariah Vol. 3. No.2, October 2015.
Hameed, S., A. Wirman, B. Alrazi, M. Nazli dan S. Pramono. “Alternative Disclosure and Performance Measures for Islamic Bank”, 2004.
Isanzu, Janeth N. “Impact of Intellectual Capital on Financial Performance of Banks in Tanzania”. Journal of International Business Research and Marketing. Volume 1, Issue 1, November, 2015.
Lev, Baruch et.al.”An Accounting Perspective on Intellectual Capital”. http://uam.es/personal_pdi/economicas/lcanibano/2007/Tema%207%20Contabilidad%20Intangibles/Accounting%20Perspective%20on%20IC%20Canibano%20Marr_pdf di akses 26 Maret 2016
Muhammad, Nik Maheran Nik dan Ismail, Md Khairu Amin. “Intellectual Capital Efficiency and Firm’s Performance: Study on Malaysian Financial Sectors “.International Journal of Economics and Finance Vol 1 No.2 August, 2009.
Mulawarman, Aji Dedi. AKuntansi Syariah Teori, Konsep dan Laporan Keuangan, Jakarta: E-Publishing Company, 2009.
Muslichah dan Achmad Zaki Hidayatulloh. “Pengaruh Modal Intelektual terhadap Kinerja Keuangan dan Nilai Perusahaan”. http://multiparadigma.lecture.ub.ac.id/files/2015/05/KRA2-AKPM026.pdf diakses 19 Agustus 2016.
Otoritas Jasa Keuangan. Statistik Perbankan Syariah. Jakarta; Otoritas Jasa Keuangan, 2015.
Ozkan, Nasif, et.al. 2016. “Intellectual capital and financial performance: A study of the Turkish Banking Sector”. Borsa _Istanbul Review xx (2016) 1e9 http://www.elsevier.com/journals/borsa-istanbul-review/2214-8450. diakses 19 Agustus 2016
Prasetya, Dimas Nurdy dan Muthmaninah, Siti. Analisis Pengaruh Intellectual Capital Terhadap Islamicity Financial Performance Index Bank Syariah di Indonesia, 2010.
Sarwono, Jonathan. Statistik Itu Mudah: Panduan Lengkap untuk Belajar Komputasi Statistik Menggunakan SPSS 16, Yogyakarta: Penerbit Universitas Atma Jaya Yogyakarta, 2009.
Sawarjuwono, Tjiptohadi dan Agustine Prihatin Kadir. “Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research).” Jurnal Akuntansi dan Keuangan. Vol 5, No. 1, 2003.
Triyuwono, Iwan. Akuntansi Syariah: Perspektif, Metodologi dan Teori. Edisi Kedua, Jakarta: PT. Rajagrafindo Persada, 2012.
Ulum, Ihyaul. Intellectual Capital Konsep Dan Kajian Empiris, Yogyakarta: Graha Ilmu, 2009.
. “iB-VAIC: Model Pengukuran Kinerja Intellectual Capital Perbankan Syariah di Indonesia”.Jurnal Inferensi, volume 7, no 1, 2013.
Widyaningdyah, Agnes Utari. Intellectual Capital: Sebuah Konsep Kontemporer Dan Arah Perkembangan Riset Empirisnya. The 7th NCFB and Doctoral Colloquium, 2014
Published
2017-01-03
How to Cite
PUSPITOSARI, Indriyana. Modal Intelektual dan Kinerja Keuangan dengan Menggunakan Islamicity Performance Index pada Umum Syariah. HUNAFA: Jurnal Studia Islamika, [S.l.], v. 13, n. 2, p. 248-270, jan. 2017. ISSN 2355-7710. Available at: <https://jurnalhunafa.org/index.php/hunafa/article/view/439>. Date accessed: 20 aug. 2017. doi: https://doi.org/10.24239/jsi.v13i2.439.248-270.

Keywords

modal intelektual, islamicity Performance index