| Autor: |
Sri Wahyuni, Pujiharto Pujiharto, Bima Cinintya Pratama, Siti Nur Azizah |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 2, Pp 194-206 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
2443-4175 |
| DOI: |
10.1108/AJAR-10-2021-0226/full/pdf |
| Popis: |
Purpose – This research examines the growth of intellectual assets in Islamic banking (IB) in Indonesia and intellectual capital (IC) growth to predict Islamic commercial banks' (ICBs) current and future profitability. Design/methodology/approach – This research is a quantitative descriptive research, a study that emphasizes theory testing by measuring research variables with numbers that aim to test the hypothesis. The object of this research is sharia banking companies listed on the Indonesia Stock Exchange during 2014–2019. This study takes IB companies as an object because IB has its types of relatively different transactions from conventional banking or commercial banks. Findings – The results show that the rate of growth of IC (ROGIC) for ICBs in Indonesia can predict the current year's financial performance but has not been able to predict the profitability of the future year. Originality/value – This study examines the predictive value rate of IC return in predicting current and next three years’ earnings, which previous researchers have never done. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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