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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Akuntansi
Jaka Isgiyarta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Other

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The Influence of Intellectual Capital in Enhancing Sharia Performance in Islamic Banks with ESG as a Mediating Variable (A Study of Islamic Banks in Asia) Khanifah, Khanifah; Rohman, Abdul; Isgiyarta, Jaka
Return : Study of Management, Economic and Bussines Vol. 5 No. 1 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i1.428

Abstract

Ideally, Islamic banks require a distinct performance assessment methodology from conventional banks due to transcendent elements. The deconstruction of sharia performance employed the epistemological procedure of the burhani mindset, involving logical analysis of qauliyah and qauniyah verses aligned with sharia purposes, yielding a sharia performance measure. In the IT era, human resource optimization and ESG practices drive company performance. This quantitative study examined intellectual capital's effect on improving sharia performance in Islamic banks, with ESG as mediator. Using purposive sampling, it gathered 126 observations from 18 Islamic commercial banks across eight Asian countries (2017–2023). Data from official websites and Bloomberg were analyzed via path analysis. Findings: Intellectual capital negatively affected sharia performance and ESG, though long-term investments eventually boost environmental awareness and sharia compliance. ESG positively influenced sharia performance, aligning maqashid sharia with SDGs. ESG partially mediated the intellectual capital–sharia performance relationship, with the indirect path lower yet significant compared to the direct path. 
Co-Authors Abdul Rohman Anis Chariri Aqmarina Awalianti Atika Firda Zahriya Carola Ditta Surya Putri Dwi Okto Imtichanah Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Emilyan Inzar Fany Dewi Rengganis, Fany Dewi Habsyah Fitri Aryani Hafid Nur Yudha, Hafid Harahap, Ludwina Hassana, Fheirdha Nur Imam Ghozali Khanifah Khanifah Lismawati Lismawati Marfin Sinaga Ma’mun Anshori Monica Rahardian Ary Helmina Novita Sari Probowati, Dwiya Endah Pandu Rini Meliana Shafira Aulia Sugesti, Rian Yuli Sutomo, Ibnu Tantra Ikhlas Nalendro Taranira Widasari Tri Jatmiko W Prabowo Vivi Anggriani Yana Aisyah