How to cite this paper
Siswanti, I & Cahaya, Y. (2021). Sustainable business Islamic banks in Indonesia.Accounting, 7(2), 299-310.
Refrences
Akhtar, C. S., Ismail, K., Ndaliman, M. A., Hussain, J., & Haider, M. (2015). Can intellectual capital of SMEs help in their sustainability efforts. Journal of Management Research, 7(2), 82.
Al-Hawajreh, K. M. (2013). The impact of structural capital on business performance in Jordanian pharmaceutical manufacturing companies. European Journal of Business and Management, 5(10), 2222-2839.
Aras, G., & Crowther, D.2008. Governance and sustainability An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46(3), 433-448.
Astuti, P.D., & Sabeni, A. (2005). Hubungan Intellectual Capital dan Business Performance dengan Diamond Specification: Sebuah Perpektif Akuntansi. Seminar Nasional Akuntansi (SNA) VIII. Solo. 694-707.
Ayuba, H., Bambale, A. J. A., Ibrahim, M. A., & Sulaiman, S. A. (2019). Effects of Financial Performance, Capital Structure and Firm Size on Firms' Value of Insurance Companies in Nigeria. Journal of Finance, Accounting & Management, 10(1), 57-74.
Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161-1185.
Bontis, N., Keow, W.C.C., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85-100. https://doi.org/10.1108/00251740510626254
Chapra, M.U., & Habib, A. (2002). Islamic Governance In Islamic Financial Institutions, Islamic Development Bank (IDB), Islamic Research Training Islamic Institute (IRTI), (Jeddah: King Fahd National Cataloging-in-Publication Data), 21-123.
Chen, M.C., Cheng, S.J., & Hwang, Y.C. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
Darmawati, D., Khomsiyah, K., & Rika, G.R. (2005). Hubungan Corporate Governance dan Kinerja Perusahaan. Jurnal Riset Akuntansi Indonesia, 8(1), 65-81. https://doi.org/10.33312/ijar.131
Doğan, M. (2013). Does company size affect the firm profitability? Evidence from Turkey. Research Journal of Finance and Accounting, 4(4), 53-60.
Dzemyda, I., & Jurgelevicius, A. (2014). The Impact of Intangible Capital Countries Sustainability During The Economical Recession. In 8th International Scientific Conference “Business and Management (pp. 15-16).
Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Gabriola Island, New Society Publishers.
Fahmi, I. (2011). Analisis laporan keuangan.
Firer, S., & Williams, S.M. (2003). Intellectual Capital dan Traditional Measures of corporate Performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806
Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square. Badan Penerbit Universitas Diponegoro, Semarang.
Haider, N., Khan, N., & Iqbal, N. (2015). Impact of corporate Governance on Firm Financial Performance in Islamic Financial Institution. International Letters of Social and Humanistic Sciences, 51, 106-110.
Hashim, F., Mahadi, N. D., & Amran, A. (2015). Corporate governance and sustainability practices in Islamic financial institutions: the role of country of origin. Procedia Economics and Finance, 31(15), 36-43.
Israil, M., & Ahmad, K. (2015). Corporate governance for Islamic banking sustainability and caux round table principles. Al-Shajarah, 2015(Specia), 1-17.
Janggu, T., Darus, F., Zain, M. M., & Sawani, Y. (2014). Does good corporate governance lead to better sustainability reporting? An analysis using structural equation modeling. Procedia-Social and Behavioral Sciences, 145, 138-145.
John, A.O., & Adebayo, O. (2013). Effect of Company size on Profitability: Evidence from Nigerian Manufacturing Sector. Prime Journal of Business Administration and Management, 3(9), 1171-1175.
Kartikaningsih, D. (2013). Pengaruh Debt Rasio, Current Rasio, Total Assets Turnover, Size Perusahaan, dan Net Profit Margin Terhadap Return on Equity, Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009- 2011. Jurnal Akuntansi, 1(2), 74-84.
Kurfi, S.A., Udin, N.M., & Bahamman, S.M. (2017). The impact of intellectual capital on the financial performance of listed Nigerian food products Companies. Journal of Accounting and Taxation, 9, 147-160.
Kurniasih, A., & Heliantono, H. (2016). Intellectual Capital Bank Bumn Terbuka Dan Pengaruhnya Terhadap Kinerja Perusahaan. MIX: Jurnal Ilmiah Manajemen, 6(2), 155494.
Machdar, N. M., & Nurdiniah, D. (2018). The influence of reputation of public accounting firms on the integrity of financial statements with corporate governance as the moderating variable. Binus Business Review, 9(3), 177-186.
Maskun, A. (2013). Leverage level, company size, profitability toward the disclosure of Corporate Social Responsibility (CSR) of LQ-45 companies in Indonesia stock Exchange. International Journal of Academic Research, 5(2), 140-144.
Muhindi, K. A., & Ngaba, D. (2018). Effect of firm size on financial performance on banks: Case of commercial banks in Kenya. International Academic Journal of Economics and Finance, 3(1), 175-190.
Nawaiseh, M. (2015). Do company size and financial performance affect corporate social responsibility disclosure: Employees’ and environmental dimensions? American Journal of Applied Sciences, 12(12), 967-981.
Nawaz, T., Haniffa, R., Hudaib, M. (2014). Determinants of financial performance of Islamic banks: An intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130-142.
Okenwa, O., Ndubuisi, A.N., Abiahu, M., A., Chidoziem, F. (2017). Effect of intellectual capital on financial performance of quoted deposit money banks in Nigeria (2010-2015). Journal of Global Accounting, 5(1), 114-125.
Organization for Economic Co-operation and Development (OECD). (1999). International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects. Amsterdam, 9-11 June.
Rehman, R., & Mangla, I.U. (2012). Does corporate governance influence banking performance? Journal of Leadership, Accountability and Ethics, 9(3), 86-92.
Rezaei, E. (2014). Statistical analysis of the impact of intellectual capital elements on future performance: A case study of Tehran Stock Exchange. Research Journal of Recent Sciences, 3(12), 131-137.
Setyani, N.H. (2010). Implementasi Prinsip Good Corporate Governance Pada Perbankan Syariah di Indonesia. Jurnal Economica, 2(2), 43-56. https://dx.doi.org/10.21580/economica.2012.2.2.849
Siswanti, I. (2016). Implementasi Good Corporate Governance Pada Kinerja Bank Syariah. (Implimentation Good Corporate Governance on Performance Islamic Banks) Jurnal Akuntansi Multiparadgm, 7(2), 307–321.
Siswanti, I., Salim, U., Sukoharsono, E.G., Aisjah, S. (2017). Sustainable business of Islamic bank through on the Islamic corporate Governance and Islamic financial performance. Journal of Finance and Banking Review, 2(2), 15-20.
Siswanti, I., & Sukoharsono, E.G. (2019). Intellectual capital and financial performance of Islamic bank in Indonesia. Institutions and Economies, 11(4), 31-49. ijie.um.edu.my/article/download/19661/10407
Swandari, F., & Sadikin, A. (2016). The effect of ownership structure, profitability, leverage, and company size on corporate social responsibility (CSR). Binus Business Review, 7(3), 315-320. DOI: 10.21512/bbr.v7i3.1792
Tobing, R.A., Zuhrotu, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia. Reviu Akuntansi dan Bisnis Indonesia, 3(1), 102-123.
Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual Capital dan Kinerja Keuangan Perusahaan: Suatu Analisis Dengan Pendekatan Partial Least Squares. Simposium Nasional Akuntansi 11 (SNA 11), Universitas Tanjung Pura Pontianak.2008.
Waluyo, W. (2017). Firm size, firm age, and firm growth on corporate social responsibility in Indonesia: The case of real estate companies. European Research Studies Journal, 20(4A), 360-369.
Al-Hawajreh, K. M. (2013). The impact of structural capital on business performance in Jordanian pharmaceutical manufacturing companies. European Journal of Business and Management, 5(10), 2222-2839.
Aras, G., & Crowther, D.2008. Governance and sustainability An investigation into the relationship between corporate governance and corporate sustainability. Management Decision, 46(3), 433-448.
Astuti, P.D., & Sabeni, A. (2005). Hubungan Intellectual Capital dan Business Performance dengan Diamond Specification: Sebuah Perpektif Akuntansi. Seminar Nasional Akuntansi (SNA) VIII. Solo. 694-707.
Ayuba, H., Bambale, A. J. A., Ibrahim, M. A., & Sulaiman, S. A. (2019). Effects of Financial Performance, Capital Structure and Firm Size on Firms' Value of Insurance Companies in Nigeria. Journal of Finance, Accounting & Management, 10(1), 57-74.
Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161-1185.
Bontis, N., Keow, W.C.C., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85-100. https://doi.org/10.1108/00251740510626254
Chapra, M.U., & Habib, A. (2002). Islamic Governance In Islamic Financial Institutions, Islamic Development Bank (IDB), Islamic Research Training Islamic Institute (IRTI), (Jeddah: King Fahd National Cataloging-in-Publication Data), 21-123.
Chen, M.C., Cheng, S.J., & Hwang, Y.C. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159-176.
Darmawati, D., Khomsiyah, K., & Rika, G.R. (2005). Hubungan Corporate Governance dan Kinerja Perusahaan. Jurnal Riset Akuntansi Indonesia, 8(1), 65-81. https://doi.org/10.33312/ijar.131
Doğan, M. (2013). Does company size affect the firm profitability? Evidence from Turkey. Research Journal of Finance and Accounting, 4(4), 53-60.
Dzemyda, I., & Jurgelevicius, A. (2014). The Impact of Intangible Capital Countries Sustainability During The Economical Recession. In 8th International Scientific Conference “Business and Management (pp. 15-16).
Elkington, J. (1998). Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Gabriola Island, New Society Publishers.
Fahmi, I. (2011). Analisis laporan keuangan.
Firer, S., & Williams, S.M. (2003). Intellectual Capital dan Traditional Measures of corporate Performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806
Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square. Badan Penerbit Universitas Diponegoro, Semarang.
Haider, N., Khan, N., & Iqbal, N. (2015). Impact of corporate Governance on Firm Financial Performance in Islamic Financial Institution. International Letters of Social and Humanistic Sciences, 51, 106-110.
Hashim, F., Mahadi, N. D., & Amran, A. (2015). Corporate governance and sustainability practices in Islamic financial institutions: the role of country of origin. Procedia Economics and Finance, 31(15), 36-43.
Israil, M., & Ahmad, K. (2015). Corporate governance for Islamic banking sustainability and caux round table principles. Al-Shajarah, 2015(Specia), 1-17.
Janggu, T., Darus, F., Zain, M. M., & Sawani, Y. (2014). Does good corporate governance lead to better sustainability reporting? An analysis using structural equation modeling. Procedia-Social and Behavioral Sciences, 145, 138-145.
John, A.O., & Adebayo, O. (2013). Effect of Company size on Profitability: Evidence from Nigerian Manufacturing Sector. Prime Journal of Business Administration and Management, 3(9), 1171-1175.
Kartikaningsih, D. (2013). Pengaruh Debt Rasio, Current Rasio, Total Assets Turnover, Size Perusahaan, dan Net Profit Margin Terhadap Return on Equity, Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009- 2011. Jurnal Akuntansi, 1(2), 74-84.
Kurfi, S.A., Udin, N.M., & Bahamman, S.M. (2017). The impact of intellectual capital on the financial performance of listed Nigerian food products Companies. Journal of Accounting and Taxation, 9, 147-160.
Kurniasih, A., & Heliantono, H. (2016). Intellectual Capital Bank Bumn Terbuka Dan Pengaruhnya Terhadap Kinerja Perusahaan. MIX: Jurnal Ilmiah Manajemen, 6(2), 155494.
Machdar, N. M., & Nurdiniah, D. (2018). The influence of reputation of public accounting firms on the integrity of financial statements with corporate governance as the moderating variable. Binus Business Review, 9(3), 177-186.
Maskun, A. (2013). Leverage level, company size, profitability toward the disclosure of Corporate Social Responsibility (CSR) of LQ-45 companies in Indonesia stock Exchange. International Journal of Academic Research, 5(2), 140-144.
Muhindi, K. A., & Ngaba, D. (2018). Effect of firm size on financial performance on banks: Case of commercial banks in Kenya. International Academic Journal of Economics and Finance, 3(1), 175-190.
Nawaiseh, M. (2015). Do company size and financial performance affect corporate social responsibility disclosure: Employees’ and environmental dimensions? American Journal of Applied Sciences, 12(12), 967-981.
Nawaz, T., Haniffa, R., Hudaib, M. (2014). Determinants of financial performance of Islamic banks: An intellectual capital perspective. Journal of Islamic Accounting and Business Research, 8(2), 130-142.
Okenwa, O., Ndubuisi, A.N., Abiahu, M., A., Chidoziem, F. (2017). Effect of intellectual capital on financial performance of quoted deposit money banks in Nigeria (2010-2015). Journal of Global Accounting, 5(1), 114-125.
Organization for Economic Co-operation and Development (OECD). (1999). International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects. Amsterdam, 9-11 June.
Rehman, R., & Mangla, I.U. (2012). Does corporate governance influence banking performance? Journal of Leadership, Accountability and Ethics, 9(3), 86-92.
Rezaei, E. (2014). Statistical analysis of the impact of intellectual capital elements on future performance: A case study of Tehran Stock Exchange. Research Journal of Recent Sciences, 3(12), 131-137.
Setyani, N.H. (2010). Implementasi Prinsip Good Corporate Governance Pada Perbankan Syariah di Indonesia. Jurnal Economica, 2(2), 43-56. https://dx.doi.org/10.21580/economica.2012.2.2.849
Siswanti, I. (2016). Implementasi Good Corporate Governance Pada Kinerja Bank Syariah. (Implimentation Good Corporate Governance on Performance Islamic Banks) Jurnal Akuntansi Multiparadgm, 7(2), 307–321.
Siswanti, I., Salim, U., Sukoharsono, E.G., Aisjah, S. (2017). Sustainable business of Islamic bank through on the Islamic corporate Governance and Islamic financial performance. Journal of Finance and Banking Review, 2(2), 15-20.
Siswanti, I., & Sukoharsono, E.G. (2019). Intellectual capital and financial performance of Islamic bank in Indonesia. Institutions and Economies, 11(4), 31-49. ijie.um.edu.my/article/download/19661/10407
Swandari, F., & Sadikin, A. (2016). The effect of ownership structure, profitability, leverage, and company size on corporate social responsibility (CSR). Binus Business Review, 7(3), 315-320. DOI: 10.21512/bbr.v7i3.1792
Tobing, R.A., Zuhrotu, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia. Reviu Akuntansi dan Bisnis Indonesia, 3(1), 102-123.
Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual Capital dan Kinerja Keuangan Perusahaan: Suatu Analisis Dengan Pendekatan Partial Least Squares. Simposium Nasional Akuntansi 11 (SNA 11), Universitas Tanjung Pura Pontianak.2008.
Waluyo, W. (2017). Firm size, firm age, and firm growth on corporate social responsibility in Indonesia: The case of real estate companies. European Research Studies Journal, 20(4A), 360-369.