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All Journal Journal of Accounting and Auditing Journal of Applied Accounting and Sustainable Finance
Aminatuzzuhriyeh Aminatuzzuhriyeh
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Islamic Corporate Governance, Islamic Corporate Social Responsibility, Corporate Zakat, and Intellectual Capital on Financial Performance Aminatuzzuhriyeh Aminatuzzuhriyeh; Millatina Hanifah
Journal of Accounting and Auditing Vol. 2 No. 2 (2026): January 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i2.164

Abstract

Purpose – This research aims to obtain empirical evidence about the influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Corporate Zakat, and Intellectual Capital on Financial Performance. Design/methodology/approach – This study uses a quantitative method with a secondary data obtained from financial reports and annual reports of Islamic commercial banks (ICBs) in Indonesia during the period 2022-2024. Data analysis was performed using EViews Version 9 software. Findings – The study identifies that Islamic Corporate Social Responsibility (ICSR) and Intellectual Capital show positive and significant, results Islamic Corporate Governance (ICG) has a positive but insignificant effect, in contrast to Corporate Zakat, which shows an insignificant effect with negative results of Financial performance. Research limitations/Implications – This study discusses the effect of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), corporate Zakat, and Intellectual Capital on the financial performance of Islamic Commercial Banks (ICBs) in the period 2022-2024. The implications of this study are limited to Islamic Commercial banks in 2022-2024, so it is necessary to use a broader sample in the Islamic banking sector and add other variables to be able to describe more comprehensive factors that influence the financial performance of Islamic banking. JEL : G21, G34, M14, Z12, O34.
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 Dhau'us Sirojuddin Egi Gumala Sari Millatina Hanifah