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Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking

Author

Listed:
  • Sugeng Suroso

    (University of Bhayangkara Jakarta Raya, Jakarta, Indonesia,)

  • Tri Widyastuti

    (Pancasila University, Jakarta, Indonesia,)

  • M. Noor Salim

    (Mercu Buana University, Jakarta, Indonesia,)

  • Irma Setyawati

    (University of Bhayangkara Jakarta Raya, Jakarta, Indonesia)

Abstract

This study analyzes the influence of intellectual capital and corporate governance on the financial performance of the company. The data from 11 sharia banking in Indonesia. The analytical method used is seemingly unrelated regression, with two dependent variables, namely return on asset (ROA) and asset growth (AG) and seven independent variables, namely human capital, structural capital, capital employed, which is a sub variable of intellectual capital, and the board of size, the board of demography, the board of education (BE), the board of evaluation is a sub variable of corporate governance. The results of this study indicate that intellectual capital has a positive and significant effect on ROA, and no effect on AG. While corporate governance has a positive effect on ROA and does not affect the growth of corporate assets.

Suggested Citation

  • Sugeng Suroso & Tri Widyastuti & M. Noor Salim & Irma Setyawati, 2017. "Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 96-103.
  • Handle: RePEc:eco:journ1:2017-04-14
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    References listed on IDEAS

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    1. repec:rfa:bmsjnl:v:5:y:2019:i:3:p:11-20 is not listed on IDEAS
    2. D. S. Amelia Oktrivina & Sugeng Suroso & Bambang Purwoko & Tri Widyastuti, 2017. "Performance the Malcolm Baldrige on State Electricity Company (PLN) in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 413-416.

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    More about this item

    Keywords

    Intellectual Capital; Corporate Governance; Company's Performance;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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