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All Journal Journal of Accounting and Investment EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Dedikasi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Srawung: Journal of Social Sciences and Humanities Innovative: Journal Of Social Science Research Seminar Nasional Hasil Penelitian LP2M UNM
Darmawati Darmawati
Department Of Accounting, Faculty Of Economics And Business, Universitas Hasanuddin, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

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Intellectual Capital Toward Market Performance: Profitability as a Mediating and Maqashid Sharia as a Moderating Variable Widyantono Arif; Amiruddin Amiruddin; Darmawati Darmawati; Muhammad Irdam Ferdiansah
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.143 KB) | DOI: 10.18196/jai.v24i1.12893

Abstract

Research aims: This study aims to determine the effect of intellectual capital on market performance with profitability as a mediating variable and the Maqashid Sharia Index (MSI) as a moderating variable in an empirical study of Indonesian Islamic banks.Design/Methodology/Approach: This research utilized descriptive quantitative and explanatory methods to explain the relationship between variables. The research population covered all Islamic commercial banks registered with Bank Indonesia (BI), totaling 14. Purposive sampling was applied to determine the research sample. This study employed both primary and secondary data sourced from the government’s published documents, comprising the annual reports and the financial statements of Islamic commercial banks from 2017 to 2019. Path analysis and Moderated Regression Analysis (MRA) were run to analyze the data.Research findings: In conclusion, all variables had a positive and significant relationship. The mediating variable significantly impacted the dependent variable, and the moderating variable also influenced the relationship between intellectual capital and market performance.Theoretical contribution/Originality: Well-managed intellectual capital could produce work efficiency, affecting the quality of individual performance and directly impacting company performance. Good profitability in the company could foster a high level of trust in investors, affecting the provision of capital and improving company performance. Maqashid sharia is crucial in making decisions, especially for Islamic banks; efficient decisions could improve company performance.
Co-Authors Ahmad Saifur Rijal Aini Indrijawati Albi Lasano Amiruddin Amiruddin Amiruddin Junus Andi Abidah Andi Kusuma Arifuddin Arifuddin Fadel Fadel Gagaring Pagalung Grace Persulessy Muhammad Irdam Ferdiansah Rahmadi Tambaru Rahmat Hidayat Ratna Ayu Damayanti Revita Dwi Aviani Pagiling Syarifuddin Syarifuddin Taufiq Natsir Widyantono Arif