Pengaruh Intellectual Capital terhadap Pembiayaan Bermasalah Perbankan Syariah di Indonesia

Authors

  • Anggita Andini Saputri Universitas Islam Negeri Raden Mas Said Surakarta
  • Meilana Widyaningsih Universitas Islam Negeri Raden Mas Said Surakarta

DOI:

https://doi.org/10.30651/jms.v8i3.20840

Abstract

The research aims to determine and analyze the influence of intellectual capital (VACA, VAHU, STVA) on non-performing financing (NPF). Researchers are interested in conducting this research because Intellectual Capital is an interpretation of intangible assets as a source of work assessment which can influence problematic financing. Using quantitative methods and annual financial report data with 9 Islamic commercial banks for the 2018-2022 period. Data was processed using Eviews 10 with panel data regression analysis method. The research results show that simultaneously the variables VACA, VAHU, and STVA have a significant influence on problematic financing in Indonesia. Meanwhile, partially STVA does not have a significant effect on problematic financing in Indonesia. Meanwhile, VACA and VAHU have a significant influence on problematic financing in Indonesia.

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Published

2023-11-23

How to Cite

Andini Saputri, A., & Widyaningsih, M. (2023). Pengaruh Intellectual Capital terhadap Pembiayaan Bermasalah Perbankan Syariah di Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(3). https://doi.org/10.30651/jms.v8i3.20840

Issue

Vol. 8 No. 3 (2023)

Section

Artikel

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