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

Abdur Rahman Hakim, Khaira Amalia Fachrudin, Idhar Yahya
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引用次数: 0

摘要

本研究旨在测试和分析伊斯兰绩效指数、资本充足率和企业社会责任对盈利能力的影响,以智力资本为调节变量,在2016-2021年期间在金融服务管理局上市的伊斯兰公立银行。这种关联定量研究采用了二手数据。研究人口由12家公司组成,样本采用有目的的抽样方法,共有8家公司,标准是:伊斯兰银行,在金融服务管理局(financial Services Authority)提交了2016-2021年期间的财务报表。所得数据采用面板数据回归法进行分析。本研究结果表明,利润分享比例对资产收益率的影响不显著且为负,天课绩效比例对资产收益率的影响显著且为正,伊斯兰收入比例对资产收益率的影响不显著且为负,资本充足率对资产收益率的影响不显著且为正。此外,智力资本可以调节利润分享比例对资产收益率的影响,而智力资本不能调节天课绩效比、伊斯兰收入比、资本充足率和企业社会责任对资产收益率的影响。关键词:伊斯兰绩效指数,资本充足率,企业社会责任,智力资本,盈利能力。
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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.
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来源期刊
International Journal of Current Research and Review
International Journal of Current Research and Review Health Professions-Health Professions (miscellaneous)
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