PENGARUH INTELLECTUAL CAPITAL, RESIKO PEMBIAYAAN, DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (2017 – 2021)

Authors

  • Debee Villocino Universitas Batam
  • Ely Kurniawati Universitas Batam

Abstract

This study aims to analyze the effect of Intellectual Capital, Financing Risk and Operational Efficiency on Financial Performance. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2017-2021 as many as 15 companies. The sample selection was carried out using purposive sampling method and the number of samples obtained was 7 banks. The analytical technique used to test the hypothesis is Multiple Regression Analysis using SPSS 25 software. The results of this study indicate that the variables Intellectual Capital and Financing Risk have a significant effect on financial performance and Operational Efficiency has no significant effect on financial performance. Simultaneously, Intellectual Capital, Financing Risk and Operational Efficiency have a significant effect on financial performance.

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Published

2023-02-06

Issue

Vol. 12 No. 3 (2022): DESEMBER

Section

Articles

License

Copyright (c) 2023 Debee Villocino, Ely Kurniawati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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