Open AccessDeterminan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan
Author(s) -
Siti Mardilia Farihah,
Setiawan Setiawan
Publication year - 2020
Publication title -
jurnal samudra ekonomi dan bisnis/samudra ekonomi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2614-1523
pISSN - 2089-1989
DOI - 10.33059/jseb.v11i2.1996
Subject(s) - profitability index , nonprobability sampling , business , capital adequacy ratio , financial system , sample (material) , intellectual capital , population , accounting , economics , finance , incentive , chemistry , demography , chromatography , sociology , microeconomics
The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.