THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK

Authors

  • Binar Arum Nurmawati brawijaya university
  • Aulia Fuad Rahman Brawijya University
  • Zaki Zaki Baridwan Brawijaya University

DOI:

https://doi.org/10.22219/jrak.v10i1.10628

Keywords:

Financing, credit risk, intellectual capital

Abstract

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.

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Author Biographies

Binar Arum Nurmawati, brawijaya university

i'm student magister accounting brawijaya university

Aulia Fuad Rahman, Brawijya University

i'm lecturer accounting brawijaya university

Zaki Zaki Baridwan, Brawijaya University

i'm lecturer accounting brawijaya university

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Published

2020-03-30

Issue

Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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