Impact of Intellectual Capital and Efficiency to the Profitability of Islamic Banking

This study aims to prove empirically the influence of intellectual capital, and efficiency to the profitability of shariah banks. The sample of this research is 11 Shariah Commercial Bank (BUS) in Indonesia with research period year 2013-2017, with sample selection with purposive sampling. The data used are secondary data obtained from BUS annual financial statements. Data analysis in this research using panel data regression analysis, with intellectual capital calculation approach of shariah bank iB-VAICTM. The findings of this study indicate that 1) iB-VACA has significant negative effect on ROA, 2) iB-VAHU, and 3) iB-STVA has significant positive effect on ROA, 4) BOPO has significant negative effect on ROA, and 5) NOM have positive effect to ROA, and 6) variables iB-VACA, iB-VAHU, iB-STVA, BOPO, and NOM together have a significant effect on ROA.