@phdthesis{digilib38932, month = {February}, title = {PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA BANK UMUM SYARIAH DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI}, school = {UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA}, author = {NIM. 16820025 YAYUK GUSTIKANINGSIH}, year = {2020}, note = {DIAN NURIYAH SOLISSA, SHI.MSI}, keywords = {Intellectual Capital, Good Corporate Governance, Financial Performane, Return on Assets, Human Capital, Structural Capital, Physical Capital}, url = {https://digilib.uin-suka.ac.id/id/eprint/38932/}, abstract = {One of the ways to increase the assets of is sharia banks is by improving their performance. Improved financial performance of Islamic banks can be done by improving the intellectual capital. in addition to good intellectual capital, other factors such as corporate governance systems can also improve bank financial performance. The purpose of this study is to determine the effect of intellectual capital on the performance of Islamic commercial banks with good corporate governance as a moderating variable, case studies on Islamic commercial banks in Indonesia in 2014-2018. The sampling techique used was purposive sampling. The analytical technique usd is panel data regression test with softwar Eviews 10. Based on the results of the analysis found that intellectual capital which is proxied by human capital affects the performance of Islamic commercial banks which is proxied by Return on Assets. Structural proxy capital and physical capital have no effect on Return on Assets. Good corporate governance variables moderate the relationship between human capital and return on assets, while good corporate governance variables cannot moderate the relationship between structural capital and physical capital to return on assets.} }