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The Effect Intellectual Capital on Sharia Companies Financial Performance in Two Countries in 2012-2016

Management Analysis Journal · Vol. 8 No. 2 (2019) · pp. 156–165

DOI
10.15294/maj.v8i2.30062
ISSN
2502-1451, 2252-6552
Published
2019-06-20
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Abstract The purpose of this study is to determine whether there is influence or not intellectual capital on the financial performance of sharia companies JII Indonesia and BMHSI Malaysia. The research samples is 28 JII companies and 6 BMHSI companies in 2012-2016. The data analysis method used in this study is multiple regression analysis. The results showed that the VACA variable regression coefficient was 12,232 with a sig value of 0,000 on JII and 2,112 with a sig value of 0,045 on BMHSI; VAHU variable regression coefficient of 2.841 with a sig value of 0.005 on JII and 5.591 with a sig value of 0.000 on BMHSI; and STVA variable regression coefficient of 1.874 with a sig value of 0.063 on JII and -0.505 with a sig value of 0.618 on BMHSI. The conclusion of this study is that VACA and VAHU have a positive and significant effect on the financial performance of sharia JII companies as well as BMHSI and STVA which have a negative and not significant effect on the financial performance of sharia companies JII and BMHSI.

Collaboration network of the authors

40 authors · 71 co-authorship links

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  • State University of Semarang
  • Universitas Gadjah Mada
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Siti MursidahAffiliation unknown6
Cahya WulandariState University of Semarang3
Ricky Dermawan FauziAffiliation unknown3
Lidiadni SeptantriAffiliation unknown3
Muhamad Sayuti HassanAffiliation unknown2
Ngabiyanto NgabiyantoAffiliation unknown1
Margareta RahayuningsihAffiliation unknown1
S MartonoAffiliation unknown1
Suminar SuminarAffiliation unknown1
Tsabit Azinar AhmadAffiliation unknown1
Andre Setyo NugrohoAffiliation unknown1
Ketut SudarmaAffiliation unknown1
Ascariena RafindaAffiliation unknown1
Rini Setyo WitiastutiAffiliation unknown1
Yumna Wardatul NafiahAffiliation unknown1
Muhammad Sayuti HassanAffiliation unknown1
Mamduh Mahmadah HanafiUniversitas Gadjah Mada1
Hadri KusumaAffiliation unknown1
Asma Hakimah Ab HalimAffiliation unknown1
Nurma WaddahAffiliation unknown1
Andromeda AdrianAffiliation unknown1
Sri MuliawatiAffiliation unknown1
Srianingsih SrianingsihAffiliation unknown1
Ely Pramuji UtamiAffiliation unknown1
Diah RahmawatiAffiliation unknown1
Eva Rosa Dewi SutinoAffiliation unknown1
Muftiai TastaftianAffiliation unknown1
Purwaningsih PurwaningsihAffiliation unknown1
Muhamad Naufal Nur RidhaAffiliation unknown1
Fitriana Dwi PrasetyowatiAffiliation unknown1
Indah Roikhatul JannahAffiliation unknown1
Rini Listia MugiartiAffiliation unknown1
Wiwit Nur MaftuchoAffiliation unknown1
Vega Rut HarlinaAffiliation unknown1
Akhmad BandanujiAffiliation unknown1
Eva Yuni RisnaeniAffiliation unknown1
Helmi Khairunnisa Putri KaylsiAffiliation unknown1
Mahardika Dandy NugrahaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/maj/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect Intellectual Capital on Sharia Companies Financial Performance in Two Countries in 2012-2016</dc:title>
	<dc:creator>Dewi, Karina Chandra</dc:creator>
	<dc:creator>Khoiruddin, Moh</dc:creator>
	<dc:description xml:lang="en-US">Abstract
The purpose of this study is to determine whether there is influence or not intellectual capital on the financial performance of sharia companies JII Indonesia and BMHSI Malaysia. The research samples is 28 JII companies and 6 BMHSI companies in 2012-2016. The data analysis method used in this study is multiple regression analysis. The results showed that the VACA variable regression coefficient was 12,232 with a sig value of 0,000 on JII and 2,112 with a sig value of 0,045 on BMHSI; VAHU variable regression coefficient of 2.841 with a sig value of 0.005 on JII and 5.591 with a sig value of 0.000 on BMHSI; and STVA variable regression coefficient of 1.874 with a sig value of 0.063 on JII and -0.505 with a sig value of 0.618 on BMHSI. The conclusion of this study is that VACA and VAHU have a positive and significant effect on the financial performance of sharia JII companies as well as BMHSI and STVA which have a negative and not significant effect on the financial performance of sharia companies JII and BMHSI.
&amp;nbsp;</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-06-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/maj/article/view/30062</dc:identifier>
	<dc:identifier>10.15294/maj.v8i2.30062</dc:identifier>
	<dc:source xml:lang="en-US">Management Analysis Journal; Vol 8 No 2 (2019): Management Analysis Journal; 156-165</dc:source>
	<dc:source>2502-1451</dc:source>
	<dc:source>2252-6552</dc:source>
	<dc:source>10.15294/maj.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/maj/article/view/30062/14416</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Management Analysis Journal</dc:rights>
</oai_dc:dc>