Pengaruh Intelectual Capital, Shariah Compliance, dan Islamicity Performance Index Terhadap Kinerja Keuangan Bank Syariah

Ika Setyaningsih, Dwiyani Sudaryanti, Umi Nandiroh

Abstract


This study aims to analyze the influence of Intellectual Capital, Shariah Compliance, and the Islamicity Performance Index on the financial performance of Islamic banks in Indonesia from 2019-2023. The research method used is quantitative with a multiple linear regression approach. Data were obtained from the annual reports of Islamic banks published by the Financial Services Authority (OJK). The results showed that Intellectual Capital negatively affects financial performance, Shariah Compliance negatively affects financial performance, and the Islamicity Performance Index positively affects financial performance. The conclusion of this study is that increasing the Islamicity Performance Index can improve the financial performance of Islamic banks, while the management of Intellectual Capital and Shariah Compliance must be carried out with more effective strategies to enhance financial performance.

Keywords: Intellectual capital, shariah compliance, islamicity performance index, financial performance, islamic bank.


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