PENGARUH INTELECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020

ABSTRAK Kurangnya Intellectual Capital pegawai yang bekerja di Bank Umum Syariah dan kurangnya penilaian Islamicity Performance Index untuk mengukur profitabilitas keuangan Islam Bank Umum Syariah. Rumusan masalah dalam penelitian ini adalah apakah Intellectual Capital dan Islamic Performance Index berpengaruh secara parsial dan secara simultan terhadap Profitabilitas Bank Umum Syariah? Tujuan penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital, Profit Sharing Ratio, Equitable Distribution Ratio, dan Zakat Performance Ratio secara parsial dan secara simultan terhadap Profitabilitas Bank Umum Syariah tahun 2016-2020. Penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Bank Umum Syariah dengan rentang tahun penelitian 2016- 2020. Sampel yang digunakan dalam penelitian ini sebanyak 40 sampel dan memakai regresi data panel dengan menggunakan alat bantu EVIEWS 10. Hasil penelitian menunjukkan bahwa secara parsial Intellectual Capital dan Equitable Distribution Ratio berpengaruh dan tidak signifikan terhadap Profitabilitas, sedangkan Profit Sharing Ratio dan Zakat Performance Ratio berpengaruh dan signifikan terhadap Profitabilitas Bank Umum Syariah dan secara simultan Intellectual Capital, Profit Sharing Ratio, Equitable Distribution Ratio dan Zakat Performance Ratio berpengaruh dan signifikan terhadap Profitabilitas Bank Umum Syariah. Hal ini menunjukkan bahwa penelitian ini relevan bagi pihak manajemen bank agar memperhatikan Intellectual Capital dan Islamicity Performance Index yang diharapkan dapat mengembangkan dan meningkatkan Profitabilitas Bank Umum Syariah tersebut Kata Kunci : Intellectual Capital, Islamicity Performance Index, Profitabilitas ABSTRACT Lack of Intellectual Capital of employees working in Islamic Commercial Banks and lack of assessment of the Islamicity Performance Index to measure Islamic financial performance of Islamic Commercial Banks. The formulation of the problem in this study is whether Intellectual Capital and Islamic Performance Index partially and simultaneously affect the profitability of Performance Islamic Commercial Banks? The purpose of this study was to determine the effect of Intellectual Capital, Profit Sharing Ratio, Equitable Distribution Ratio, and Zakat Performance Ratio partially and simultaneously on the profitability of Islamic Commercial Banks in 2016-2020. This research is quantitative research. The object of this research is Islamic Commercial Bank with a research year range of 2016-2020. The sample used in this study was 40 samples and used panel data regression using the EVIEWS 10 tool. The results showed that partially Intellectual Capital and Equitable Distribution Ratio had an insignificant and insignificant effect on Profitability, while Profit Sharing Ratio and Zakat Performance Ratio had an effect and significant on Profitability of Islamic Commercial Banks and simultaneously Intellectual Capital, Profit Sharing Ratio, Equitable Distribution Ratio and Zakat. The Performance Ratio has an effect and is significant on the profitability of Islamic Commercial Banks. This shows that this research is relevant for the bank management to pay attention to the Intellectual Capital and Islamicity Performance Index which are expected to develop and increase the profitability of the Islamic Commercial Bank. Keywords: Intellectual Capital, Islamicity Performance Index, Profitabilit