PENGARUH INTELLECTUAL CAPITAL (iB-VAIC) TERHADAP KINERJA MAQASHID SYARIAH (Studi Empiris Perbankan Syariah di Indonesia Periode 2012-2015)
Abstract
This study aims to analyze the the influence of intellectual capital (ib-vaic) on maqashid sharia performance. The independent variable in this research is Intellectual Capital (capital employed, human capital, and structural capital).
The population of this research is Islamic banking that listed in BI and OJK. Object in this study is Islamic banking that included in the category of Islamic banks and listed in BI and OJK. The study sample represented 44 annual reports of Islamic banking are selected using purposive sampling. Analysis tool used is SPSS (Statistical Product and Service Solutions).
Based on analysis that have been made the result are the Islamic banking-capital employed no positive influence on maqasid sharia performance, Islamic banking-human capital have positive on maqasid sharia performance, dan Islamic banking-structural no influence on maqashid sharia performance.