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Vol. 8 No. 4 (2020): July

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INTELLECTUAL CAPITAL AND ISLAMIC SOSIAL REPORTING INDEX: THE CASE OF INDONESIAN ISLAMIC BANKING

https://doi.org/10.18510/hssr.2020.8472
Risma Ayu Kinanti
Post Graduate School, Universitas Airlangga, Surabaya, Indonesia
Ririn Tri Ratnasari
Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
Anidah Robani
Centre for Technopreneurship Development, Universiti Teknikal Malaysia, Melaka, Malaysia
Tika Widiastuti
Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
Raditya Sukmana
Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia

Corresponding Author(s) : Ririn Tri Ratnasari

ririnsari@feb.unair.ac.id

Humanities & Social Sciences Reviews, Vol. 8 No. 4 (2020): July

Abstract

Purpose of the study: This study aims to explain the effect of Islamic Banking Intellectual Capital and Islamic Social Reporting on the Islamic Financial Performance Index of Sharia Bank Indonesia.


Methodology: The data obtained in this study consisted of a total of 368 from annual financial reports and sustainability reports that were officially published by each Islamic bank in Indonesia. The analytical method used in this study is the Partial Least Square (PLS) method which is processed with SmartPLS 3 software.


Main Findings: There is an essential influence on the implementation of Islamic Banking Intellectual Capital and Islamic Social Reporting on Islamic Financial Performance in Islamic Banking in Indonesia. This finding also shows that intellectual capital and social reporting by Islamic banks have a significant positive effect on the financial performance of Islamic banks in Indonesia.


Applications of this study: This research will help next researchers to develop research in the banking world and can be used by banking institutions to become scientific input. Besides, mobilizing and using intangible resources properly will improve the financial performance of an organization.


Novelty / Originality of this study: The existence of Islamic Banking Intellectual Capital combined with Islamic Social Reporting can affect and improve the competitiveness of Islamic Banking in Indonesia. This study will be a complete research and provide clear information for practitioners and academics.

Keywords

Intellectual Capital Islamic Social Reporting Islamic Financial Performance Islamic Banking
Kinanti, R. A., Ratnasari, R. T., Robani, A. ., Widiastuti, T., & Sukmana, R. . (2020). INTELLECTUAL CAPITAL AND ISLAMIC SOSIAL REPORTING INDEX: THE CASE OF INDONESIAN ISLAMIC BANKING. Humanities & Social Sciences Reviews, 8(4), 728–736. https://doi.org/10.18510/hssr.2020.8472
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