The Influence of Intellectual Capital on Performance with Islamic Work Ethics as Moderating
Dr. Kania Nurcholisah, Dr. Nurleli, Dr. Nurfahmiyati
Universitas Islam Bandung
Abstract
Abstract This study aims to find out for: 1). How Influence of Intellectual Capital on Financial Performance. 2) How Intellectual Capital that implements Islamic work ethics can improve performance. This research method uses descriptive verification method. Data collection techniques used are financial documentation and questionnaires relating to Islamic Work ethics that are applied , so that research uses two quantitative and qualitative approaches. This research was conducted on Islamic Banking totaling 11 locations with a time of observation for 3 years 2016-2018 . In fulfilling the requirements of multiple regression, classical assumptions testing consisting of Normality, Herokedasticity, and t test with a significance level of 0.05 was performed. Data Processing uses IBM SPSS version 24. The results of the study indicate Capital Intellectual no effect on the performance of finance , but the ethics of the work of Islam associated with the nature of the nature of the Prophet able to strengthen the influenceof Capital intellectual of the performance of finance .
Keywords: Intellectual Capital, Performance Finance and Islamic Work Ethics
Topic: Development Studies