Analisis Pengaruh Intellectual Capital Terhadap ROA, ROE, dan Profit Sharing Ratio Perbankan Syariah (Studi Kasus pada Bank Umum Syariah di Indonesia)

Abstract

This study was conducted to examine the effect of intellectual capital on financial performance of Islamic Commercial Banks as proxied by return on assets (ROA), return on equity (ROE), and profit sharing ratio (PSR). The population used in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange as of December 2020, totaling 14 companies. The total sample is 7 companies that have met the requirements to be used as research samples through purposive sampling method. The data covers the period from 2016-2020. The results of the analysis show that the data used have met the classical assumption test, which includes: normally distributed, linearity does not occur, there is no autocorrelation, and there are no heteroscedasticity symptoms. The results of simple regression analysis show that the independent variable (intellectual capital) partially has a significant effect on the dependent variable, namely ROA and ROE. While the intellectual capital variable has no significant effect on PSR.