Human Capital Investment: Case State-Owned Banks and Sharia Banks

International Journal of Islamic Business and Economics (IJIBEC)

Maaz Ud Din¹  Herry Subagyo²  Ana Kadarningsih³ 

[1] Scholar University of Swabi, KP-Pakistan;University of Dian Nuswantoro, Indonesia;University of Diponegoro, University of Dian Nuswantoro, Indonesia;

关键词: human capital investments;    size;    leverage;    financial performance;   

DOI  :  https://doi.org/10.28918/ijibec.v4i1.1979

来源: DOAJ

【 摘 要 】

The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks inIndonesia.Thesamplesofthisstudywerethefinancialreportthat takenfromtheIndonesiaStockExchangeandtheIndonesiaFinancial ServiceAuthoritywithperiod2012-2018.Theanalysismethodforthis research is linear regression methods, test of classicassumption, determinantcoefficient,F-test,T-test.Thefindingsshowthatthesize and leverage variables have no significantly effect on financial performanceinState-OwnedBanks,whilethehumancapital investments have a positive effect and significantly on financial performance.Theresultsalsoshowthathumancapitalandleverage have no impact on financial performance in State-Owned Sharia Banks, buthassizehavesignificanteffectonfinancialperformance.Human capital investment wasmost variable that impactfinancial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performancein State-Owned Sharia Banks

【 授权许可】

Unknown