THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG) AND INTELLECTUAL CAPITAL (IC) ON THE ISLAMICITY PERFORMANCE INDEX AT PT BANK NTB SYARIAH PERIOD 2019-2021
Article Sidebar
Main Article Content
Abstract
Islamic bank has different characteristics from other companies in its performance orientation, including PT. Bank NTB Syariah which has converted on September 24, 2018. Islamic banking is required to work in accordance with Islamic business principles and ethics, one of which is through the implementation of governance (Islamic Corporate Governance/ICG) and the use of capital (Intellectual Capital/IC) so that can achieve the goal of establishing a sharia bank that is in accordance with Maqashid Sharia (measured through the Islamicity Performance Index). This study aims to (1) analyze the effect of Islamic Corporate Governance (ICG) disclosure on the Islamicity Performance Index and (2) analyze the influence of Intellectual Capital (IC) on the Islamicity Performance Index and (3) analyze the influence of Islamic Corporate Governance (ICG) and Intellectual Capital. (IC) on the Islamicity Performance Index at PT. Bank NTB Syariah for the 2019-2021 period. The data was secondary data obtained from the financial report. The results showed that Islamic Corporate Governance has a significant effect with a t-statistic value of 21.877 > t-table 1.960, Intellectual Capital has a significant effect with a t-statistic value of 5.642 > t-table 1.960 and Islamic Corporate Governance together with Intellectual Capital has a significant effect on Islamicity Performance Index PT. Bank NTB Syariah from 2019 to 2021 with a t-statistic value of 20.063 > t-table 1.960.
Downloads
Article Details
References
A Chariri dan Imam Ghozali, Teori Akuntansi (Semarang: Badan Penerbit Universitas Diponegoro, 2007), 54.
Daniri, Good Corporate Governance?: Konsep Dan Penerapannya Dalam Konteks Indonesia (Jakarta: Ray Indonesia, 2005), 54.
D. P. Kaplan, R. S., & Norton, Balanced Scorecard Menerapkan Strategi Menjadi Aksi Terjemahan: Pasla Yosi Peter R (Jakarta: Erlangga, 1996), 16.
Endang Saryanti, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia,” Artikel Ilmiah STIE AUB Surakarta, (2013): 7-9.
E. T. Penrose, The Theory of the Growth of the Firm (Oxford: Oxford University Press, 1959).
Farook, S., Hassan, M.K., & Lanis, R., “Determinants of corporate social responsibility disclosure : the case of Islamic banks”, Journal of Islamic Accounting and Business Research, 2(2), (2011): 114-141.
Ghozali, Structural Equation Modeling; Metode Alternatif Dengan PLS (Semarang: Badan Penerbit Universitas Diponegoro, 2014), 45.
Hameed, S., Wirman, A., Alrazi, B., Nazli, M., & Pramono, S., “Alternative disclosure and performance measures for Islamic banks”, 2nd International Conference on Administrative Science, King Fahd University of Petroleum and Minerals, Saudi Arabia, (2004): 2.
Hasan, Z., “Corporate Governance : Western and Islamic Perspectives”, International Review of Business Research Papers, 5(1), (2009): 214-26.
Lutfiandari, H. A., & Septiarini, D. F., “Analisis Tren dan Perbandingan Rasio Islamicity Performance pada Bank Syariah Mandiri, Bank Muamalat Indonesia, Bank BRI Syariah dan Bank BNI Syariah Periode 2011-2014”, Ekonomi Syariah, 3(6), (2016): 430-445.
Nick Bontis, Keow William Chua Chong, and Stanley Richardson, “Intellectual Capital and Business Performance in Malaysian Industries,” Journal of Intellectual Capital 1, no. 1 (2000): 85–100
Otoritas Jasa Keuangan (OJK), "Statistik Perbankan Syariah Februari 2022", Paper Knowledge Toward a Media History of Documents, 2022, https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/Pages/Statistik-Perbankan-Syariah---Februari-2022.aspx.
Sebtianita, E., & Khasanah, U., “Analisis Kinerja Bank Umum Syariah Dengan Menggunakan Pendekatan Islamicity Performance Index (Studi pada Bank Umum Syariah Periode Tahun 2009–2013)”, El Dinar, 3(1), (2016): 109-117.
Sedarmayanti, Manajemen Sumber Daya Manusia (Bandung: Refika Aditama, 2007), 11.
Sugiyono, Metode Penelitian Kuantitatif (Bandung : Alfabeta, 2018), 53.
Thomas A Stewart, Intellectual Capital: The New Wealth of Organizatio (New York: Doubleday / Currency, 2010).
Ulum, Ihyaul, “Model Pengukuran Kinerja Intellectual Capital dengan iB-VAIC di Perbankan Syariah.” Jurnal Inferensi Penelitian Sosial dan Keagamaan, Vol. 7 No. 1, (2013): 53.
Ulum, Ihyaul, “Intellectual Capital dan Kinerja Keuangan Perusahaan; Suatu Analisis dengan Pendekatan Partial Least Squares (PLS),” Simposium Nasional Akuntansi 11 (2008):1-31.
Pramelasari, “Pengaruh Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan,” Bisnis Islam VIII, no. 2 (2018): 186–99.