Peran Strategis Intellectual Capital dalam Mendorong Kinerja Keuangan Institusi Keuangan Syariah
DOI:
https://doi.org/10.59086/jak.v3i3.646Keywords:
Intellectual capital, Kinerja Keuangan, Institusi Keuangan Syaraih, Jakarta Islamic IndexAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital terhadap kinerja keuangan institusi keuangan syariah di Indonesia, dengan studi kasus pada Bank BRI Syariah dan Bank BTPN Syariah yang tergabung dalam Jakarta Islamic Index 70 (JII70). Penelitian menggunakan pendekatan kuantitatif dan kausalitas dengan data sekunder yang dianalisis menggunakan model iB-VAIC untuk mengukur Intellectual Capital dan Return on Assets (ROA) sebagai indikator kinerja keuangan. Analisis dilakukan melalui tahapan statistik deskriptif, uji normalitas, dan model regresi data panel menggunakan EViews 9. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan signifikan terhadap ROA. Temuan ini memperkuat pandangan bahwa efisiensi dalam pengelolaan modal intelektual, seperti sumber daya manusia, sistem informasi, dan hubungan pelanggan, mampu meningkatkan profitabilitas bank syariah. Penelitian ini sejalan dengan teori Resource-Based View dan Theory of Intellectual Capital yang menekankan peran strategis aset tidak berwujud. Namun, penelitian ini memiliki keterbatasan dalam hal jumlah sampel, variabel yang digunakan, dan periode observasi. Implikasi dari penelitian ini mendorong manajemen dan regulator untuk lebih memperhatikan pengelolaan serta pelaporan modal intelektual dalam meningkatkan daya saing dan kinerja keuangan bank syariah secara berkelanjutan.
This study aims to analyze the influence of Intellectual Capital on the financial performance of Islamic financial institutions in Indonesia, using a case study of Bank BRI Syariah and Bank BTPN Syariah, both listed in the Jakarta Islamic Index 70 (JII70). A quantitative and causal approach was applied, utilizing secondary data analyzed through the iB-VAIC model to measure Intellectual Capital and Return on Assets (ROA) as the indicator of financial performance. The analysis involved descriptive statistics, normality testing, and panel data regression using EViews 9. The results show that Intellectual Capital has a positive and significant effect on ROA. These findings reinforce the view that efficiency in managing intellectual resources—such as human capital, information systems, and customer relations—can enhance the profitability of Islamic banks. This research aligns with the Resource-Based View and the Theory of Intellectual Capital, which highlight the strategic role of intangible assets. However, the study has limitations in terms of sample size, the scope of variables, and the short observation period. The implications suggest that both management and regulators should give greater attention to the management and reporting of intellectual capital to sustainably enhance the competitiveness and financial performance of Islamic banks.
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Mandiri Jurnal Akuntansi dan Keuangan
Publisher Lembaga Riset Ilmiah
© 2022
This work is licensed under a Creative Commons Attribution 4.0 International License.
