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

Aulia

2019

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.

Paper Citation

in Harvard Style

Aulia. (2019). 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 - Volume 1: ICASESS, ISBN 978-989-758-452-7, pages 258-262. DOI: 10.5220/0009882302580262

in Bibtex Style

@conference{icasess19,
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 - Volume 1: ICASESS,},
year={2019},
pages={258-262},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009882302580262},
isbn={978-989-758-452-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Applied Science, Engineering and Social Sciences - Volume 1: 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 - 2019
SP - 258
EP - 262
DO - 10.5220/0009882302580262