智力资本与伊斯兰教法合规对社会绩效的影响(2018-2020年伊斯兰银行实证研究)

Vienka Ferenzha Salsabilla, Umi Solikhah, Fyna Maulina, Depriska Lailatul Aroof, Ufi Anjani, B. Pratama
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引用次数: 0

摘要

本研究旨在探讨智力资本与伊斯兰教法遵守对社会绩效的影响。本研究的样本是伊斯兰银行在金融服务管理局2018 - 2020年期间的财务报表,为期三年。采用有目的抽样技术,抽取符合标准的13家公司作为样本。使用的数据分析技术是在SPSS程序的帮助下进行多元回归。本研究结果表明,智力资本和伊斯兰教法遵守对社会绩效没有部分影响。
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The Influence of Intellectual Capital and Shariah Compliance on Social Performance (Study Empirical on Islamic Banks in 2018-2020)
The purpose of this study was to determine the effect of Intellectual Capital and Shariah Compliance on Social Performance. The sample of this research is in the form of financial statements of Islamic banks on The Financial Services Authority for the period 2018 - 2020 for 3 years. The sampling technique used is purposive sampling technique so that a sample of 13 companies is obtained that has met the criteria. The data analysis technique used is multiple regression with the help of the SPSS program. The results of this study indicate that Intellectual Capital and Shariah Compliance have no partial effect on social performance.
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