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Islamic intellectual capital and takaful financial performance

This study examines the effect of Islamic intellectual capital that consists of Structural Capital, Human Capital, and Capital Employed on takaful financial performance in Southeast Asia and the Middle East during 2016- 2019. The dependent variable, takaful financial performance, is measured from...

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Main Authors: Nizar, Nadifa Salsabila, Falikhatun,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2021
Online Access:http://journalarticle.ukm.my/17790/1/49165-168086-1-PB.pdf
http://journalarticle.ukm.my/17790/
https://ejournal.ukm.my/pengurusan/issue/view/1426
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spelling my-ukm.journal.177902022-01-01T07:16:36Z http://journalarticle.ukm.my/17790/ Islamic intellectual capital and takaful financial performance Nizar, Nadifa Salsabila Falikhatun, This study examines the effect of Islamic intellectual capital that consists of Structural Capital, Human Capital, and Capital Employed on takaful financial performance in Southeast Asia and the Middle East during 2016- 2019. The dependent variable, takaful financial performance, is measured from the firm’s ROE. The independent variables in the current study are the Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), and Audit Opinion used as a control variable. This study is a descriptive quantitative research using multiple linear regression analysis. The population of this study is the sharia insurance firms in Southeast Asia and Middle East countries with a total of 155 observations. This study shows that, two out of three variables are significant. Structural Capital Efficiency has a positive and significant effect, Capital Employed Efficiency has a negative and significant impact, and the Human Capital Efficiency has no significant effect on takaful financial performance. This study can be used as a reference, evaluation, and source of improvement for sharia insurance firms in optimizing the Islamic intellectual capital to improve the firm’s financial performance. To achieve this objective, companies could improve employees’ knowledge on sharia regulations, especially regarding sharia insurance, training, fulfilling employee’s rights, improving system quality, services, and transaction procedures. Penerbit Universiti Kebangsaan Malaysia 2021 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/17790/1/49165-168086-1-PB.pdf Nizar, Nadifa Salsabila and Falikhatun, (2021) Islamic intellectual capital and takaful financial performance. Jurnal Pengurusan, 62 . pp. 1-10. ISSN 0127-2713 https://ejournal.ukm.my/pengurusan/issue/view/1426
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description This study examines the effect of Islamic intellectual capital that consists of Structural Capital, Human Capital, and Capital Employed on takaful financial performance in Southeast Asia and the Middle East during 2016- 2019. The dependent variable, takaful financial performance, is measured from the firm’s ROE. The independent variables in the current study are the Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), and Audit Opinion used as a control variable. This study is a descriptive quantitative research using multiple linear regression analysis. The population of this study is the sharia insurance firms in Southeast Asia and Middle East countries with a total of 155 observations. This study shows that, two out of three variables are significant. Structural Capital Efficiency has a positive and significant effect, Capital Employed Efficiency has a negative and significant impact, and the Human Capital Efficiency has no significant effect on takaful financial performance. This study can be used as a reference, evaluation, and source of improvement for sharia insurance firms in optimizing the Islamic intellectual capital to improve the firm’s financial performance. To achieve this objective, companies could improve employees’ knowledge on sharia regulations, especially regarding sharia insurance, training, fulfilling employee’s rights, improving system quality, services, and transaction procedures.
format Article
author Nizar, Nadifa Salsabila
Falikhatun,
spellingShingle Nizar, Nadifa Salsabila
Falikhatun,
Islamic intellectual capital and takaful financial performance
author_facet Nizar, Nadifa Salsabila
Falikhatun,
author_sort Nizar, Nadifa Salsabila
title Islamic intellectual capital and takaful financial performance
title_short Islamic intellectual capital and takaful financial performance
title_full Islamic intellectual capital and takaful financial performance
title_fullStr Islamic intellectual capital and takaful financial performance
title_full_unstemmed Islamic intellectual capital and takaful financial performance
title_sort islamic intellectual capital and takaful financial performance
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2021
url http://journalarticle.ukm.my/17790/1/49165-168086-1-PB.pdf
http://journalarticle.ukm.my/17790/
https://ejournal.ukm.my/pengurusan/issue/view/1426
_version_ 1720981055054282752
score 13.211869

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