PENGARUH ISLAMIC BANK INTELECCTUAL CAPITAL DALAM PENGUKURAN KINERJA BANK UMUM SYARIAH PERIODE 2020-2024

Authors

  • Puji Aryani Prodi Perbankan Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Aceh
  • Hemma Marlenny Universitas Muhammadiyah Aceh

DOI:

https://doi.org/10.24252/iqtishaduna.v7i2.64608

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital terhadap kinerja Bank Umum Syariah yang terdaftar di OJK periode 2020-2024. Intellectual Capital terdiri dari tiga variabel, yaitu Value Added Capital (VACA), Value Added Human Capital (VAHU) dan Structur Capital Value Added (SCVA). Kinerja keuangan diukur dengan rasio Beban Operasional Pendapatan Operasional (BOPO). Analisis regresi linear berganda digunakan untuk mengetahui pengaruh variabel-variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa variabel VACA berpengaruh negatif dan signifikan terhadap BOPO. Variabel VAHU dan SCVA berpengaruh positif terhadap BOPO. Secara simultan, ketiga-tiga variabel berpengaruh signifikan terhadap BOPO.

Kata Kunci: Intellectual Capital; BOPO; Kinerja Keuangan; Bank Umum Syariah; OJK.

 

Abstract

This research aims to analyze the effect of Intellectual Capital towards profitability Bank Umum Syariah periode 2020-2024. Three variables used to measure Intellectual Capital. There are Value Added Capital (VACA), Value Added Human Capital (VAHU) and Structur Capital Value Added (SCVA).  BOPO ratio used to measure profitability. Multiple Regression Linear Analysis used to analyze the effect of independent variable towrds dependent variable. The result show that VACA has significant negative effect towrds BOPO. Variable VAHU and SCVA have positive and significant effect towards BOPO. Simultaneusly, the three variables have significant effect towards BOPO.

Keywords: Intellectual Capital; BOPO; Financial Performance; Islamic Commercial Banks; OJK.

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Published

2026-01-23

Issue

Vol. 7 No. 2 (2026): Januari

Section

Volume 7 Nomor 2 Januari 2026

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Copyright (c) 2025 Puji Aryani, Hemma Marlenny

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