Pengaruh Intellectual Capital Terhadap Profitabilitas Dengan Firm Size Sebagai Variabel Intervening Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2022
Keywords:
Intellectual Capital, Firm Size, Profitabilitas
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh langsung intellectual capital terhadap profitabilitas pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2022 dan Untuk menganalisis pengaruh tidak langsung intellectual capital terhadap profitabilitas melalui firm size pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2022. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2022. Sampel penelitian ini dipilih dengan metode purposive sampling. Ada 11 perusahaan yang dijadikan sebagai sampel penelitian. Data dianalisis dengan menggunakan path analysis yang dioperasikan dengan menggunakan Eviews. Hasil penelitian menunjukkan bahwa Intellectual capital memiliki pengaruh dan signifikan terhadap profitabilitas pada perusahaan yang terdaftar di JII Periode 2016 – 2022. Intellectual capital memiliki pengaruh dan signifikan terhadap firm size, Firm memiliki pengaruh dan signifikan terhadap profitabilitas dan Firm size memediasi intellectual capital pada profitabilitas pada perusahaan yang terdaftar di JII Periode 2016 – 2022.
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References
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Chabachib, M., Hersugondo, H., Ardiana, E., & Pamungkas, I. D. (2020). Analysis of company characteristics of firm values: Profitability as intervening variables. International Journal of Financial Research, 11(1), 60-70.
Chen, Ming-Chin, Cheng, Shu-Ju & Hwang Yuhchang (2005). “An Empirical Investigation of the Relationship Between Intellectual Capital and Firms‟ Market Value and Financial Performanceâ€. Journal of Intellectual Capital. page 159-176.
Etemesi, E. M. (2017). Credit access from commercial banks and growth of small and micro enterprises in Nairobi central business district (Doctoral dissertation, United States International University-Africa).
Farooq, M., K.H.M. Siddique, H. Rehman, T. Aziz, A. Wahid and D. Lee, 2011. Rice direct seeding experiences and challenges. Soil Till. Res., 111: 87–98
Hameed, S., A. Wirman, B. Alrazi, M. Nazli dan S. Pramono.2004. “Alternative Disclosure and Performance Measures for Islamic Bankâ€.
Haniffa, R. & Hudaib, M. (2007). Exploring the Ethical Identity of Islamic Banks viaCommnication in Annual Reports. Journal of Business Ethics, 76, 97-116.
Harun, M. S., Hussainey, K., Kharuddin, K. A. M., & Al Farooque, O. (2020). CSR disclosure, corporate governance and firm value: a study on GCC Islamic banks. International Journal of Accounting & Information Management.
Hussain, A., Khan, M., Rehman, A., Zada, S. S., Malik, S., Khattak, A., & Khan, H. (2020). Determinants of Islamic Social Reporting in Islamic banks of Pakistan. International Journal of Law and Management.
Hosen, M. N., Jie, F., Muhari, S., & Khairman, M. (2019). The effect of financial ratios, Maqasid sharia index, and index of Islamic Social Reporting to profitability of Islamic bank in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 11(2), 201-222.
Iskandar, A., Possumah, B. T., & Aqbar, K. (2020). Peran Ekonomi dan Keuangan Sosial Islam saat Pandemi Covid-19. SALAM: Jurnal Sosial Dan Budaya Syar-I, 7(7), 625-638.
Islam, K. M., & Bhuiyan, A. B. (2021). Determinants of the effectiveness of internal Shariah audit: Evidence from Islamic banks in Bangladesh. The Journal of Asian Finance, Economics, and Business, 8(2), 223-230.
Lauwo, S. G., Otusanya, O. J., & Bakre, O. (2016). Corporate social responsibility reporting in the mining sector of Tanzania:(Lack of) government regulatory controls and NGO activism. Accounting, Auditing & Accountability Journal.
Othman, R, Thani, A.M., & Ghani, E. K. 2009. Determinants of Islamic Social Reporting Among Top Sharia-Approved Companies in Bursa Malaysia. Research Journal of International Studies, 9, 4-20.
Puchetaâ€MartÃnez, M. C., & Gallegoâ€Ãlvarez, I. (2019). An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues. Corporate Social Responsibility and Environmental Management, 26(3), 612-627.
Putri, N., & Mardian, S. (2020). The Islamic Social Reporting Index and Investment Account Holder in Islamic Banks. Muqtasid: Jurnal Ekonomi dan Perusahaan Syariah, 11(1), 43-54.
Kaabachi, S., & Obeid, H. (2016). Determinants of Islamic banking adoption in Tunisia: empirical analysis. International Journal of Bank Marketing.
Kartika, M.& Hatane, S.E, (2013). Pengaruh Intellectual Capital pada Profitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2007-2011.Business Accounting Review, 1(2), 14-25
Kotchen, M. J. (2020). Voluntary-and information-based approaches to environmental management: A public economics perspective. Review of Environmental Economics and Policy.
Maali, B., Casson, P., & Napier, C. (2006). Social reporting by Islamic banks. Abacus, 42(2), 266-289.
Mishra, S. (2019). Evolution of corporate social responsibility: two sets of explanation. Social Responsibility Journal.
Mukhibad, H., & Fitri, A. (2020). Determinant of Islamic Social Reporting (ISR) Disclosure. KnE Social Sciences, 478-489.
OJK. (2020). POJK Nomor 11 /POJK.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019.
Salman, K. R. (2021). Islamic Governance, Maqashid Syariah, and Islamic Social Reporting: The Case of Islamic Banks in Indonesia. European Journal of Islamic Finance, (19), 24-34.
Scherer, A. G., Rasche, A., Palazzo, G., & Spicer, A. (2016). Managing for political corporate social responsibility: New challenges and directions for PCSR 2.0. Journal of management studies, 53(3), 273-298.
Siahaan, M. (2020). Increasing the Role of Bank Financial Institutions and Non-Bank Financial Institutions in Providing Optimal Distribution for Communities during the Covid-19 Pandemic.
Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan IB-VAIC Di Perbankan Syariah. INFERENSI, 7(1), 185-206
Wahyudi, R., Mujibatun, S., & Riduwan, R. (2019). Debt and Equity Based Financing: Size, and Islamic Banks Profitability: Empirical Evidence from Indonesia. Iqtishadia, 12(2), 227-239.
Wahyuni, S. (2018). Islamic Social Reporting Disclosure and Determinant Factors: Empirical Evidence from Islamic Banks in Indonesia. Advances in Social Science, Education and Humanities Research, 231, 389-392.
Wardani, M. K., & Sari, D. D. (2019). Disclosure of Islamic Social Reporting in sharia banks: Case of Indonesia and Malaysia. Journal of Finance and Islamic Banking, 1(2), 105-120.
Published
2022-10-20
Section
Original Articles
Copyright (c) 2022 Ardi Winata, Marlina Widiyanti, Kms. M Husni Thamrin, Isni Adriana, Yuliani Yuliani
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