Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance?
DOI:
https://doi.org/10.22219/jrak.v15i3.40260Keywords:
Compliance Performance, Financial Performance, Intellectual Capital, Sharia BankingAbstract
Purpose: With intellectual capital acting as a moderator, this study will examine how financial success is impacted by sharia compliance performance as measured by the Maqashid Syariah Index, Profit Sharing Ratio, Zakat success Ratio, and Islamic Income.
Methodology/approach: This study uses panel data techniques with MRA testing and using the Eviews 12 Program.
Findings: The study's findings show that the main factor influencing financial performance is the profit sharing ratio; the Maqashid Shariah Index, profit sharing ratio, zakat performance ratio, and Islamic income variables cannot be moderated by the intellectual capital variable.
Practical implications: This study provides a new contribution in the field of accounting related to the performance of sharia banking compliance in Indonesia, and is a consideration for companies and stakeholders in making decisions in order to maximize financial performance.
Originality/value: This study adds the Maqashid Shariah Index variable in measuring the performance of sharia banking compliance in Indonesia.
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