{"title":"The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable","authors":"Aulia","doi":"10.5220/0009882302580262","DOIUrl":null,"url":null,"abstract":": The purpose of this study was to examine the effect of Intellectual Capital (IC) on Financial Performance which is proxied by Operational Costs to Operating Income (OCOI) and moderated by Leverage on Islamic Banking in Indonesia for annual periods from 2001 to 2018. The results of this study showed that IC can influence OCOI, but Leverage could not moderate the IC relationship to OCOI so that it had a negative and not significant value. The results of this study could be considered by Islamic banks in Indonesia to improve IC quality and financial performance.","PeriodicalId":135180,"journal":{"name":"Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences","volume":"121 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5220/0009882302580262","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
: The purpose of this study was to examine the effect of Intellectual Capital (IC) on Financial Performance which is proxied by Operational Costs to Operating Income (OCOI) and moderated by Leverage on Islamic Banking in Indonesia for annual periods from 2001 to 2018. The results of this study showed that IC can influence OCOI, but Leverage could not moderate the IC relationship to OCOI so that it had a negative and not significant value. The results of this study could be considered by Islamic banks in Indonesia to improve IC quality and financial performance.
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