Pengaruh Intellectual Capital Dan Ukuran Fundamental Kinerja Perbankan Syariah
DOI:
https://doi.org/10.53494/jira.v10i2.445Abstrak
The objectives of this study were to verify the effect of Intellectual Capital components on the financial performance of Syariah banking, to verify the Intellectual Capital component with the most significant effect on the financial performance of Syariah banking, and to verify the role of the average growth of Intellectual Capital in the financial performance of Syariah banking in Indonesia. The population of this study were all of Syariah public banking (BUS) which were listed in BEI from 2014-2018. The type of research used in this study was applied research. The sampling type employed was purposive sampling. Through purposive sampling, 10 banking companies were taken as samples with a total of 50 research observations. This study found that Intellectual Capital components did not at all have positive effects on both the financial performance and the increase of financial performance of Syariah banking in the present and future, and the average growth of Intellectual Capital will not affect the financial performance of Syariah banking in the future.
Referensi
Abidin. (2000). Pelaporan MI : Upaya Mengembangkan Ukuran – ukuran Baru. Jurnal Media Akuntansi, Edisi 7. Tahun VII pp. 46-47.
Annisak, Nur Rahmah. (2018). Pengaruh IC terhadap Kinerja Keuangan Bank Syariah (Studi pada PT Bank Aceh Syariah). Skripsi thesis. UIN Ar-Raniry Banda Aceh.
Astuti, Partiwi Dwi dan Arifin Sabeni. (2005). Hubungan IC dan Bussiness Performance dengan Diamond Spesification: Sebuah Perspektif Akuntansi. Jurnal SNA VIII Solo.
Becker, G. (1964). Human Capital. National Bureau of Economics Research. New York.
Bontis, Nick. (2005). IC: an Impirical Investigation of the Relationship Between IC and Firm ‘ Market Value and Financial Performance. Journal of IC. Vol. 6 No. 3.
Bontis, N. (1998). IC: an exploratory study that develops measures and models. Management Decision, 36(2), 63–76. https://doi.org/10.1108/00251749810204142
Bontis, Nick, William Chua Chong, K., & Richardson, S. (2000). IC and business performance in Malaysian industries. Journal of IC, 1(1), 85–100. https://doi.org/10.1108/14691930010324188
Brennan, N. 1999. “Reporting and managing IC: evidence from Ireland”, Paper presented at the International Symposium Measuring and Reporting IC: Experiences, Issues and Prospects. June. Amsterdam.
Chen, Ming-Chin. (2005). An Empirical Investigation of The Relationship Between IC and Firms’s Market Value and Financial Performance. www.emeraldinsight.com/1469-1930.html
Danish Confederation of Trade Unions. 1999. “Your knowledge – can you book it?”. Paper presented at the International Symposium Measuring and Reporting IC: Experiences, Issues and Prospects. June. Amsterdam
Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company. Sydney.
Dunn, William N. 2003. Pengantar Analisis Kebijakan Publik. Yogyakarta: UGM Press.
Edvinsson, L. and M. Malone. 1997. IC: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. Harper Collins, New York, NY.
Firer, S., and S.M. Williams. 2003. “IC and traditional measures of corporate performance”. Journal of IC. Vol. 4 No. 3. pp. 348-360.
Freeman, R.E., and Reed. 1983. “Stockholders and stakeholders: a new perspective on corporate governance”. Californian Management Review. Vol 25. No. 2. pp. 88-106.
Guthrie, J., and L.D. Parker. 1989. “Corporate social reporting: a rebuttal of legitimacy theory”. Accounting and Business Research. Vol. 19 No. 76. pp. 343-52.
Ghozali, I. 2006. Statistik Non Parametrik: Teori dan Aplikasi dengan SPSS, (trans: Non-Parametric Statistics: Theory and Application using SPSS). Semarang: Badan Penerbit UNDIP
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19, Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro.
Hameed, Imam dan Anis Chairi. (2009). IC dan Kinerja Keuangan Perusahaan: Suatu Analisis dengan Pendekatan Partial Least Square.
Heri, Sudarsono. (2004). Bank dan Lembaga Keuangan Syariah. Yogyakarta: Ekonisia
Hosen, Nadratuzzaman, et. al. (2007). Menjawab Keraguan Umat Islam Terhadap Bank Syariah. Jakarta: Pusat Komunikasi Ekonomi Syariah (pkes Publishing).
Ikatan Akuntan Indonesia. 2002. Pernyataan Standar Akuntansi Keuangan No. 19. Salemba Empat. Jakarta
Lindblom, C. K. 1994. The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure. New York: Critical Perspectives on Accounting Conference
Meek, G.K., and S.J. Gray. 1988. “The value added statement: an innovation for the US companies”. Accounting Horizons. Vol. 12 No. 2. pp. 73-81.
Otoritas Jasa Keuangan. Statistik Perbankan Syariah April 2019. http://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistikperbankan-syariah/default.aspx, diakses pada 26 Juni 2019 .
Petty, P. and J. Guthrie. 2000. “IC literature review: measurement, reporting and management”. Journal of IC. Vol. 1 No. 2. pp. 155-75.
Petrash, G. 1996. “Dow’s journey to a knowledge value management culture”, European Management Journal. Vol. 14 No. 4. pp. 365-73.
Priastuti, Seka Ayu. (2018). Pengaruh IC terhadap kinerja keuangan perbankan syariah di indonesia (Skripsi). Surakarta (ID) : Universitas Sebelas Maret
Pulic, Ante. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. Pape Presented at the 2nd McMaster Word Congress on Measuring and Managing IC by the Austrian Team for Intellectual Potential.
Puspitasari, Maritza Ellanyndra. (2011). Pengaruh IC Terhadap Business Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Skripsi Tidak Dipublikasikan. Universitas Diponogoro
Ria, Renpi. (2018). Pengaruh IC, Islamic Social Reporting Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Tahun 2013-2016(Skripsi). IAIN Surakarta.
Riahi-Belkaoiu, A. 2003. “IC and firm performance of US multinational firms: a study of the resource-based and stakeholder views”. Journal of IC. Vol. 4 No. 2. pp. 215-226.
Rivai, Veithzal. (2010). Manajemen Sumber Daya Manusia untuk Perusahaan: Dari Teori ke Praktik. Jakarta: Raja Grafindo Persada.
Schaik. (2001). Pengertian Bank syariah. Diakses pada tanggal 15 Agustus 2019 pukul 20.47 dari http://antoyunianto.blog.com/2010/10/18/bank-syariah.
Stewart, T.A. (1997). IC:The New Wealth of Organizations. London, United Kingdom: Nicholas Brealey Publishing.
Sawarjuwono, Tjiptohadi dan Agustine Prihatin Kadir. (2003). IC Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi dan Keuangan. Vol. 5 No. 1 Mei. Surabaya : UK. Petra.
Sudarsono, Heri. (2004). Bank Dan Lembaga Keuangan Syariah.Yogyakarta: Ekonisia.
Sveiby, K.E. 2001. “Method for measuring intangible assets”. available online at: www.sveiby.com/artICles (accessed September 2019)
Tan et al. (2007). IC and financial returns of companies. Journal of IC. Vol. 8 No. 1, 2007 pp. 76-95.
Ulum, Ihyaul. (2007). Model Pengukuran Kinerja IC dengan IB- VAIC di Perbankan Syariah. Jurnal Inferensi Penelitian Sosial dan Keagamaan. Vol. 7 No. 1.
Ulum, Ihyaul. (2008). IC Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan. Vol. 10 No. 2. Universitas Muhammadiyah Malang.
Undang-undang Nomor 21 Tahun 2008 tentang Perbankan Syariah.
Peraturan Bank Indonesia Nomor 11/3/PBI/2009 tentang Bank Umum Syariah.
Watts, R.L. and J.L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall. Englewood Cliffs. NJ
Widiyaningrum, Novia. (2010). Pengaruh IC Terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan Perbankan dengan Metode Value Added Intellectual Coefficient. Jurnal Bisnis dan Akuntansi. Vol. 14 No. 3.
Wu, W., Chang, M., & Chen, C. (2008). Promoting innovation through the accumulation of IC , social capital , and entrepreneurial orientation. 265–277.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Nurdina Suneta, Dian Mardiati Sari
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 