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., J., Azis, N., ., F., & Basri, H. (2019). Intellectual Capital and Financial Performance: The Role of Good Corporate Governance (Study on Islamic Banking in Indonesia). KnE Social Sciences, 3(14), 1–9. https://doi.org/10.18502/kss.v3i14.4292

https://doi.org/10.18502/kss.v3i14.4292

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authors

  • Jummaini .
    No author data available.
  • N Azis
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  • Faisal .
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  • H Basri
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Published Date

  • Mar 31, 2019

Intellectual Capital and Financial Performance: The Role of Good Corporate Governance (Study on Islamic Banking in Indonesia)

KnE Social Sciences / The First Economics, Law, Education and Humanities International Conference (The First ELEHIC) / Pages 1–9

Abstract

The main objective of this research is to analyze the impact of the efficiency of Good Corporate Governance and Intellectual Capital on Financial Performance of Sharia Banking Companies in Indonesia. A new instrument is needed, Good Corporate Governance in a more efficient management process. The variables on Good Corporate Governance (GCG) studied (ie: the responsibilities and capabilities of the Sharia Supervisory Board, Independence and External Auditor’s Ability, Involvement of Investment Account Holders in the Board of Directors) are expected to further improve the Company’s Financial Performance. These variables are important to be tested and limitations in previous studies, which only tested Good Corporate Governance in terms of the size of the Sharia Supervisory Board, the Size of the Board of Directors and the Independence of the External Auditor. Also expand the Intellectual Capital literature by analyzing the impact of intellectual capital investment on the company’s financial performance. Intellectual Capital to be studied are the main components based on the company’s resources (ie physical capital, human capital and structural capital) which is expected to affect the five dimensions of the company’s financial performance: Return on total assets (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic Income Vs Non- Islamic Income. Data were obtained from 13 sharia banks in Indonesia for three periods, 2012-2016. This study examines Good Corporate Governance, three elements of VAIC

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