Jurnal Multidisiplin Madani (MUDIMA)
Vol. 3 No. 2 (2023): February 2023

The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability

Tukhfatul Aeny (Universitas Muhammadiyah Purwokerto)
Iwan Fakhruddin (Universitas Muhammadiyah Purwokerto)
Suryo Budi Santoso (Universitas Muhammadiyah Purwokerto)
Ira Hapsari (Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
28 Feb 2023

Abstract

This study aims to determine the effect of intellectual capital, the size of the sharia supervisory board, and the Islamicity performance index which is proxied by the profitsharing ratio and the zakat performance ratio on profitability which is proxied by Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research uses a quantitative approach. The population of this study is Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) for the 2017-2021 period and the sample size is 15 banks. Data processing in this study used the STATA 17 program. The analytical method used in this study was the panel data regression analysis model. The results of this study indicate that the Intellectual Capital and Zakat Performance Ratio variables have a positive effect on profitability. Meanwhile, the size of the Sharia Supervisory Board and ProfitSharing Ratio has no effect on Profitability

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Journal Info
Jurnal Multidisiplin Madani (MUDIMA)
Website

Abbrev

mudima

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...