Intellectual Capital Dimensions and Profitability of Sharia Banking in OIC Countries
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ABSTRAK – Dimensi Modal Intelektual dan Profitabilitas Bank Syariah di Negara-negara OKI. Bank syariah umumnya memiliki dua tujuan utama, yaitu komersial dan sosial. Untuk menjalankan misi komersialnya, bank syariah perlu menghasilkan laba yang merupakan salah satu indikator kunci yang digunakan untuk menilai daya saing jangka panjang dan memastikan keberlanjutan operasionalnya. Tulisan ini bertujuan untuk menggali lebih dalam pengaruh dimensi modal intelektual terhadap rasio profitabilitas bank syariah. Dengan menggunakan data panel dari 34 perusahaan mulai tahun 2015 hingga 2019, penelitian ini menggunakan uji Hausman untuk membedakan efek tetap dan efek acak. Return on Asset (RoA) digunakan sebagai proksi untuk rasio profitabilitas. Adapun sampel dalam penelitian ini adalah bank syariah dari negara-negara anggota OKI seperti Indonesia, Malaysia, Bangladesh, dan Pakistan. Temuan kami mengungkapkan bahwa secara statistik terdapat pengaruh positif signifikan antara dimensi modal intelektual dengan rasio profitabilitas. Dikaji secara parsial, hanya modal manusia dan modal struktural yang berpengaruh, sedangkan modal relasional tidak berpengaruh terhadap profitabilitas bank syariah di negara-negara anggota OKI tersebut.
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DOI: http://dx.doi.org/10.22373/share.v11i2.15443
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