PSR DAN ZPR SEBAGAI IPI PADA PROFITABILITAS DENGAN MODERATOR INTELLECTUAL CAPITAL

Abstrak

The development of sharia in Indonesia is currently getting better and must use financial performance measurements by sharia principles, one of which is the Islamicity performance index. This study intend to examine the impact of the Islamicity Performance on the profitability of Islamic commercial banks by adding intellectual capital as a moderating variable. This research utilises data from 10 Islamic Commercial Banks (BUS) recorded at the OJK in 2017-2021 after purposive sampling was carried out. The method used in this research is panel data regression analysis and MRA. The results show that the PSR has no effect on profitability, ZPR has an effect on profitability, and IC can moderate the influence both of independent variable on profitability.