The Influence of Intellectual Capital and Company Size on Company Profitability (Empirical Study on Sharia Commercial Banks Registered with the Financial Services Authority for the 2017-2021 Period)

Abstract

This study aims to determine the influence of intellectual capital and company size on company profitability. This type of research is associative research. The selected population is a Sharia Commercial Bank company registered with the Financial Services Authority for the period 2017-2021 with a total sample of 9 companies. The sampling technique used was purposive sampling. The type of data used is secondary data taken by the method of documentation and accessing the site www.ojk.go.id. The data analysis techniques used were descriptive statistics and multiple linear regression analysis which were processed with the help of the SPSS Ver. program 25. The research results show that intellectual capital has a positive effect on company profitability, while company size does not affect company profitability. Profitability in an Islamic perspective which is guided by the Al-Qur’an and Hadith becomes a reference in achieving a profitability goal without leaving the afterlife orientation. This is because the actual numbers or materials are only a tool to achieve the goal of the hereafter. Keywords: intellectual capital, company size, company profitability