Pengaruh Intellectual Capital, Biaya Intermediasi dan Islamicity Performance Index Terhadap Profitabilitas Syariah di Indonesia
Abstract: This study aimed to
examine effect of intellectual capital, cost of intermediation, and islamicity
performance index on profitability of Islamic Banks Indonesia. Data was
collected from financial reports of 44 Islamic Banks that are registered in
Indonesian Central Bank. The period of
study was between 2011 and 2014. The analysis technique used was multiple
linear regression.This study found that collectively the cost of
intermediation, and islamicity performance index have an influence for
profitability. Meanwhile, in the partial test (t test), variable intellectual
capital, the cost of intermediation, and islamicity performance index have
determined profitability of the Islamic banks.
Keywords: Profitability;
intellectual capital; the cost of intermediation; and islamicity performance
index
Penulis: Bustamam, Dhenni
Aditia
Kode Jurnal: jpakuntansidd131106
