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All Journal Journal of Islamic Contemporary Accounting and Business
Any Eliza
UIN Raden Intan Lampung
Economics, Econometrics & Finance

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Pengaruh Intellectual Capital Syariah Terhadap Harga Saham Perusahaan Sektor Pertambangan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2016-2020 Efta Melvia; Any Eliza; Liya Ermawati
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.307

Abstract

This study aims to examine the effect of sharia intellectual capital on the stock prices of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI). Value-added human capital, structural capital value-added, and value-added customer capital are used as indicators to measure Islamic intellectual capital. This study uses a quantitative approach. The type of data used is secondary data in the form of annual reports and audited financial statements of mining companies for the 2016-2020 period. By using a purposive sampling technique, 85 samples were selected from the total financial statements of all mining sector companies. The documentation method is used as the main data collection technique in this study. The data analysis technique used multiple linear regression analysis. The results of multiple linear regression analysis show that value-added human capital and structural capital value added partially have a significant effect on sharia stock prices, while value-added customer capital has no significant effect on sharia stock prices.
Co-Authors Efta Melvia Liya Ermawati