Influence of Intellectual Capital on Financial Performance of Sharia Banking With Sharia Supervisory Board Size as a Moderating Variable

Authors

  • Rya Angelica Departement of Accounting, Faculty of Economics and Business, University of Indonesia, Indonesia
  • Dodik Siswantoro Departement of Accounting, Faculty of Economics and Business, University of Indonesia, Indonesia

Keywords:

Intellecual capital, Financial performance, Islamic Bank, Sharia supervisory board size

Abstract

This study examines the moderating effect of the Sharia Supervisory Board (SSB) on the relationship between intellectual capital (IC) and the financial performance (ROA) of Islamic banks in ASEAN. Intellectual capital, a key driver of financial performance, lacks comprehensive research in the context of Islamic banking, especially with the moderating role of SSB. The research aims to determine if SSB oversight strengthens or weakens this relationship. Using panel data analysis with STATA, the study analyzes data from 2019 to 2023 across multiple Islamic banks in ASEAN. The results indicate that the Sharia Supervisory Board significantly strengthens the positive relationship between Value Added Human Capital and financial performance (ROA). These findings provide valuable insights for improving financial performance in Islamic banking and encourage future research on the role of SSB in enhancing intellectual capital.

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Published

2024-08-18

How to Cite

Angelica, R., & Siswantoro, D. (2024). Influence of Intellectual Capital on Financial Performance of Sharia Banking With Sharia Supervisory Board Size as a Moderating Variable. International Journal of Sharia Economics and Financial Literacy, 1(4), 122–142. Retrieved from https://pubjournals.com/ijsefl/article/view/64

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