Open AccessPengaruh Intellectual Capital, Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia
Author(s) -
Bustamam Bustamam,
Dhenni Aditia
Publication year - 2016
Publication title -
jurnal dinamika akuntansi dan bisnis/jurnal dinamika akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2528-1143
pISSN - 2355-9462
DOI - 10.24815/jdab.v3i1.4393
Subject(s) - profitability index , intermediation , index (typography) , intellectual capital , indonesian , business , islam , capital adequacy ratio , capital (architecture) , financial system , economics , finance , geography , computer science , incentive , linguistics , philosophy , archaeology , world wide web , microeconomics
This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesian Central Bank. The period of study was between 2011 and 2014. The analysis technique used was multiple linear regression.This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Meanwhile, in the partial test (t test), variable intellectual capital, the cost of intermediation, and islamicity performance index have determined profitability of the Islamic banks.