PENGARUH INTELLECTUAL CAPITAL DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN SYARIAH INDONESIA
DOI:
https://doi.org/10.30868/ad.v4i01.1219Keywords:
Intellectual Capital, Islamic Corporate Governance, Kinerja Perbankan Syariah di IndonesiaAbstract
Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital dan Islamic Corporate Governance terhadap Kinerja Perbankan Syariah di Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang diperoleh dari data sekunder merupakan laporan tahunan 11 Bank Umum Syariah di Indonesia yang terdaftar di OJK selama periode tahun 2017-2019. Analisis data dilakukan dengan regresi linier berganda dengan program SPSS versi 16.00. Hasil penelitian menunjukkan bahwa variabel Intellectual Capital berpengaruh signifikan terhadap kinerja keuangan Perbankan Syariah di Indonesia Periode 2017-2019. Sedangkan variabel Islamic Corporate Governance tidak berpengaruh signifikan terhadap kinerja keuangan Perbankan Syariah di Indonesia Periode 2017-2019.
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