{"title":"以智力资本为调节变量分析2016-2021年金融服务管理局上市伊斯兰公立银行的伊斯兰化绩效指数、资本充足率和企业社会责任对盈利能力的影响","authors":"Abdur Rahman Hakim, Khaira Amalia Fachrudin, Idhar Yahya","doi":"10.52403/ijrr.20231065","DOIUrl":null,"url":null,"abstract":"This research aims to test and analyze the effect of the Islamicity performance index, capital adequacy ratio, and corporate social responsibility on profitability with intellectual capital as a moderating variable in Sharia Public Banks listed on the Financial Services Authority period of 2016-2021. This associative-quantitative research employs secondary data. The research population is made up of 12 companies, and the sample are taken using a purposive sampling method, totalling 8 companies with criteria: Sharia banks that presented their financial statements from 2016-2021 period on the Financial Services Authority. Data obtained are analyzed using panel data regression method. This research results indicate that the profit-sharing ratio had an insignificant and negative effect, zakat performance ratio has a significant and positive effect, the Islamic income ratio has an insignificant and negative effect, the capital adequacy ratio has an insignificant positive effect, corporate social responsibility has an insignificant and positive effect on return on assets respectively. In addition, intellectual capital can moderate the effects of the profit-sharing ratio on return on assets, while intellectual capital does not moderate the effects of zakat performance ratio, Islamic income ratio, capital adequacy ratio, and corporate social responsibility on return on assets. Keywords: Islamicity Performance Index, Capital Adequacy Ratio, Corporate Social Responsibility, Intellectual Capital, Profitability.","PeriodicalId":13809,"journal":{"name":"International Journal of Current Research and Review","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analysis of Islamicity Performance Index, Capital Adequacy Ratio, and Corporate Social Responsibility on Profitability with Intellectual Capital as a Moderating Variable in Sharia Public Banks Listed on the Financial Services Authority Period of 2016-2021\",\"authors\":\"Abdur Rahman Hakim, Khaira Amalia Fachrudin, Idhar Yahya\",\"doi\":\"10.52403/ijrr.20231065\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to test and analyze the effect of the Islamicity performance index, capital adequacy ratio, and corporate social responsibility on profitability with intellectual capital as a moderating variable in Sharia Public Banks listed on the Financial Services Authority period of 2016-2021. This associative-quantitative research employs secondary data. The research population is made up of 12 companies, and the sample are taken using a purposive sampling method, totalling 8 companies with criteria: Sharia banks that presented their financial statements from 2016-2021 period on the Financial Services Authority. Data obtained are analyzed using panel data regression method. This research results indicate that the profit-sharing ratio had an insignificant and negative effect, zakat performance ratio has a significant and positive effect, the Islamic income ratio has an insignificant and negative effect, the capital adequacy ratio has an insignificant positive effect, corporate social responsibility has an insignificant and positive effect on return on assets respectively. In addition, intellectual capital can moderate the effects of the profit-sharing ratio on return on assets, while intellectual capital does not moderate the effects of zakat performance ratio, Islamic income ratio, capital adequacy ratio, and corporate social responsibility on return on assets. Keywords: Islamicity Performance Index, Capital Adequacy Ratio, Corporate Social Responsibility, Intellectual Capital, Profitability.\",\"PeriodicalId\":13809,\"journal\":{\"name\":\"International Journal of Current Research and Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Current Research and Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.52403/ijrr.20231065\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Health Professions\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Current Research and Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.52403/ijrr.20231065","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Health Professions","Score":null,"Total":0}
Analysis of Islamicity Performance Index, Capital Adequacy Ratio, and Corporate Social Responsibility on Profitability with Intellectual Capital as a Moderating Variable in Sharia Public Banks Listed on the Financial Services Authority Period of 2016-2021
This research aims to test and analyze the effect of the Islamicity performance index, capital adequacy ratio, and corporate social responsibility on profitability with intellectual capital as a moderating variable in Sharia Public Banks listed on the Financial Services Authority period of 2016-2021. This associative-quantitative research employs secondary data. The research population is made up of 12 companies, and the sample are taken using a purposive sampling method, totalling 8 companies with criteria: Sharia banks that presented their financial statements from 2016-2021 period on the Financial Services Authority. Data obtained are analyzed using panel data regression method. This research results indicate that the profit-sharing ratio had an insignificant and negative effect, zakat performance ratio has a significant and positive effect, the Islamic income ratio has an insignificant and negative effect, the capital adequacy ratio has an insignificant positive effect, corporate social responsibility has an insignificant and positive effect on return on assets respectively. In addition, intellectual capital can moderate the effects of the profit-sharing ratio on return on assets, while intellectual capital does not moderate the effects of zakat performance ratio, Islamic income ratio, capital adequacy ratio, and corporate social responsibility on return on assets. Keywords: Islamicity Performance Index, Capital Adequacy Ratio, Corporate Social Responsibility, Intellectual Capital, Profitability.