Islamic Intellectual Capital and Takaful Financial Performance

ABSTRACT This study examines the effect of Islamic intellectual capital that consists Structural Capital, Human and Capital Employed on takaful financial performance in Southeast Asia Middle East during 2016-2019. The dependent variable, performance, is measured from firm’s ROE. independent variables current are Efficiency (HCE), (SCE), (CEE), Audit Opinion used as a control variable. descriptive quantitative research using multiple linear regression analysis. population this sharia insurance firms countries with total 155 observations. shows that, two out three significant. has positive significant effect, negative impact, no performance. can be reference, evaluation, source improvement for optimizing to improve To achieve objective, companies could employees’ knowledge regulations, especially regarding insurance, training, fulfilling employee’s rights, improving system quality, services, transaction procedures. Keywords: capital; performance; takaful; human structural ABSTRAK Kajian ini mengkaji pengaruh Modal Intelektual Islam yang terdiri daripada Struktur, Insan, dan digunakan terhadap Prestasi Kewangan Takaful di Tenggara Timur Tengah pada tahun Pemboleh ubah bersandar, Takaful, diukur dari ROE syarikat. bebas adalah sebagai variabel kawalan. merupakan kajian kuantitatif deskriptif dengan menggunakan analisis regresi berganda. Populasi firma Insurans Syariah negara-negara jumlah pemerhatian sebanyak 155. menunjukkan bahawa, komponen mempengaruhi Takaful. Kecekapan Struktur mempunyai kesan positif signifikan, Tenaga Kerja memberi negatif Insan tidak berpengaruh signifikan dapat penilaian bagi firma-firma Asuransi dalam mengoptimumkan untuk meningkatkan prestasi kewangan perusahaan. Kata kunci: intelektual Islam; kewangan; modal insan; struktur