Pengaruh Intellectual Capital dan Islamicity Performance Index terhadap Kinerja Keuangan Bank Syariah di Indonesia

Abstract

The development of Sharia Commercial Banks in Indonesia shows a significant growth trend, yet their financial performance remains volatile. This performance is generally measured through profitability ratios, particularly Return on Assets (ROA). This study aims to analyze the influence of intellectual capital, profit-sharing ratio, zakat performance ratio, and Islamic income versus non-Islamic income on the financial performance of Sharia Commercial Banks in Indonesia during the 2021-2024 period. This study employs a quantitative approach using secondary data sourced from the annual financial reports of Sharia Commercial Banks. The study population includes all Islamic Commercial Banks operating in Indonesia during the observation period, while sample selection was conducted using purposive sampling. The data analysis technique employed is multiple linear regression. The results indicate that intellectual capital has a positive and significant impact on the financial performance of Islamic Commercial Banks. Meanwhile, the profit sharing ratio, zakat performance ratio, and the ratio of Islamic income to non-Islamic income do not have a significant impact on financial performance. These findings indicate that the management of intellectual assets plays a crucial role in enhancing the financial performance of Islamic banks, while improvements in Sharia compliance-based indicators have not yet directly impacted the bank's profitability.