Peran Intellectual Capital Dalam Meningkatkan Pengaruh Good Corporate Governance Dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel good corporate governance dan sharia compliance terhadap kinerja keuangan dengan intellectual capital sebagai variabel moderasi pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan pada tahun 2013-2020. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 56 data. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda dan analisis regresi moderasi pada Statistical Package for Social Science (SPSS) Version 23.0. Hasil dari penelitian ini menunjukan bahwa: (1) Good Corporate Governance berpengaruh positif terhadap kinerja keuangan Bank Umum Syariah; (2) Shariah Compliance yang diwakili oleh profit sharing ratio berpengaruh negatif terhadap kinerja keuangan Bank Umum Syariah; (3) Shariah Compliance yang diwakili oleh Islamic income ratio berpengaruh positif terhadap kinerja keungan Bank Umum Syariah; (4) Intellectual Capital tidak memoderasi pengaruh good corporate governance terhadap kinerja keuangan Bank Umum Syariah; (5) Intellectual Capital memperkuat pengaruh profit sharing ratio terhadap kinerja keuangan Bank Umum Syariah; (6) Intellectual Capital tidak memoderasi pengaruh Islamic income ratio terhadap kinerja keuangan Bank Umum Syariah.
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