The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable

Aulia

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Paper

The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable

In Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences ICASESS - Volume 1, 258-262, 2019 , Yogyakarta, Indonesia

Author: Aulia

Affiliation: Politeknik Negeri Bandung, Bandung, Indonesia

Keyword(s): Intellectual Capital, VAIC, Leverage, Financial Performance.

Abstract: The purpose of this study was to examine the effect of Intellectual Capital (IC) on Financial Performance which is proxied by Operational Costs to Operating Income (OCOI) and moderated by Leverage on Islamic Banking in Indonesia for annual periods from 2001 to 2018. The results of this study showed that IC can influence OCOI, but Leverage could not moderate the IC relationship to OCOI so that it had a negative and not significant value. The results of this study could be considered by Islamic banks in Indonesia to improve IC quality and financial performance.

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Paper citation in several formats:

Aulia. (2020). The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable. In Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences - ICASESS; ISBN 978-989-758-452-7, SciTePress, pages 258-262. DOI: 10.5220/0009882302580262

@conference{icasess20,
author={Aulia.},
title={The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable},
booktitle={Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences - ICASESS},
year={2020},
pages={258-262},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009882302580262},
isbn={978-989-758-452-7},
}

TY - CONF

JO - Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences - ICASESS
TI - The Effect of Intellectual Capital (IC) on Financial Performance of Islamic Banking by Leverage as a Moderating Variable
SN - 978-989-758-452-7
AU - Aulia.
PY - 2020
SP - 258
EP - 262
DO - 10.5220/0009882302580262
PB - SciTePress