E3S Web Conf.
Volume 339, 2022The 10th International Conference on Multidisciplinary Research (ICMR) in conjunction with The 2nd International and National Symposium on Aquatic Environment and Fisheries (INSAEF) 2021
|Number of page(s)||7|
|Section||Economics, Business, and Management on Sustainable Marine Industries and Coastal Development|
|Published online||24 January 2022|
Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia
1 Universitas Islam Sumatera Utara, 20217, Indonesia
2 Universitas Harapan, Medan
* Corresponding author: firstname.lastname@example.org
This study aims to examine Intellectual Capital, Islamic Corporate Social Responsibility on the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The dependent variable is the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The independent variables used in this study are Intellectual Capital and Islamic Corporate Social Responsibility. The population in this study is 14 Islamic banking companies. The sampling technique used purposive sampling, as many as 8 Islamic banking 2016-2019. The data were analyzed using Partial Least Square (PLS) tools. General Sharia based on Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio. Islamic Corporate Social Responsibility has no effect on the Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio.
© The Authors, published by EDP Sciences, 2022
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