DETERMINATION OF SUSTAINABLE BUSINESS FACTORS OF ISLAMIC BANKS IN INDONESIA

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DOI:

https://doi.org/10.21776/ub.ijabs.2019.27.2.7

Abstract

The objective of the study is to test and analyze the influence of corporate intellectual capital and company size on sustainable business through financial performance as a mediating variable. The data used was secondary data of financial and annual reports for 2010-2018 period. The population of this study was 9 (nine) Islamic Banks, and the samples used were saturated sampling, thus the sample used was all the 9 (nine) Islamic Banks. The data processing method used is Partial Least Square (PLS). The results of the study found that intellectual capital has a significant effect on financial performance, company size  has a significant effect on financial performance, where as intellectual capital has no effect on sustainable business. The study  found that financial performance has a significant effect on sustainable business. Financial performance has a full mediating influence of intellectual capital on sustainable business, and financial performance has a partial mediating influence of company size on sustainable business. Keywords:  Intellectual Capital, Company size, Financial Performance, and Sustainable Business

Author Biography

Indra Siswanti, Perbanas Institute Jakarta

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Published

2019-08-01

How to Cite

Siswanti, I. (2019). DETERMINATION OF SUSTAINABLE BUSINESS FACTORS OF ISLAMIC BANKS IN INDONESIA. The International Journal of Accounting and Business Society, 27(2), 137–158. https://doi.org/10.21776/ub.ijabs.2019.27.2.7

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