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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Balance Vocation Accounting Journal Journal of Islamic Accounting and Finance Research Indonesian Journal of Islamic Economics and Business International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Indonesia Accounting Research Journal Jurnal Riset Akuntansi JAATB Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Islamic Business and Economics (IJIBEC) Jurnal Abdimas Ilmiah Citra Bakti Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance ZISWAF: Jurnal Zakat dan Wakaf
Egi Gumala Sari
Departement of Accounting, Universitas Bina Insani, Bekasi Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Driving Financial Performance in Islamic Banking: Ethical Governance, Social Responsibility, and the Power of Intellectual Capital Aminatuzzuhriyeh Aminatuzzuhriyeh; Dhau'us Sirojuddin; Egi Gumala Sari
Journal of Applied Accounting and Sustainable Finance Vol. 2 No. 2 (2026): Agust 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v2i2.223

Abstract

Purpose – This study aims to examine the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), and Corporate Zakat on the financial performance of Islamic Commercial Banks (ICBs) in Indonesia, as well as to investigate the moderating role of Intellectual Capital. Design/methodology/approach – This study employs a quantitative approach using secondary data obtained from the financial statements and annual reports of Islamic Commercial Banks (ICBs) in Indonesia over the period 2022–2024. The data are analyzed using EViews version 9. Findings – The results indicate that Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) do not have a significant direct effect on financial performance. In contrast, Corporate Zakat and Intellectual Capital have a significant positive effect on financial performance. Furthermore, Intellectual Capital is empirically proven to act as a significant moderating variable (quasi-moderator) that strengthens the relationship between Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), and Corporate Zakat with financial performance. These findings suggest that the contribution of ICG and ICSR to financial performance becomes more meaningful when supported by effective management of Intellectual Capital. Research limitations/implications – This study is limited to Islamic Commercial Banks (ICBs) in Indonesia during the 2022–2024 period. Future research is encouraged to extend the observation period, increase the sample size, and incorporate additional variables to provide a more comprehensive understanding of the determinants of financial performance in Islamic Commercial Banks.  JEL : G21, G34, M14, Z12, O34.
Co-Authors Aditya Widiyanto Ahmad Athaillah Aminatuzzuhriyeh Aminatuzzuhriyeh ANDRIANI SYOFYAN Aprilia Nur Agnia Arsita Yulia Cahyani Artika, Artika Athaillah, Ahmad Chablullah Wibisono Dade Nurdiniah Dan Muhammad Dhau'us Sirojuddin Erialdy, Erialdy Faisal, Yusuf Febriyanti, Nabilah Hamdan Herawati, Mesi Ibrahim Ibrahim Ida Busneti Jessica Sweetly Angelia Sipahutar Jihan Maharani Junainah Jaidi Keri Boru Hotang Kharisma Citra Lupita Putri Yanti Luthfiyah, Qonitatun MURTANTO Nabilah Fary Adiyana Oktaviani, Resty Fuji Oktaviani, Rizki Patminingsih Putri Dwi Puji Lestari Qonitatun Luthfiyah Qonitatun Luthfiyah Regina Jansen Arsjah Retno Melindawati Rianto, Joko Sri Ningsih Sri Yuli Ayu Putri Yanti, Lupita Putri Yusuf Faisal