@phdthesis{digilib59336,
           month = {April},
           title = {PENGARUH ZAKAT DISCLOSURE, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR), DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PADA BANK UMUM SYARIAH DI ASIA TENGGARA},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 19108040108 Khusnul Zulmiati},
            year = {2023},
            note = {zakat disclosure; Islamic corporate social responsibility; intellectual capital; ROA},
        keywords = {Pembimbing:
Galuh Tri Pambekti, S.E.I., M.E.K., CRMP.},
             url = {https://digilib.uin-suka.ac.id/id/eprint/59336/},
        abstract = {This study aims to analyze the effect of zakat disclosure, Islamic corporate social responsibility, and intellectual capital on financial performance as measured by ROA in Islamic banking companies in Southeast Asia. This study uses a quantitative approach. The data used is secondary data in the form of annual reports of Islamic Banks registered on official financial websites in three countries in the Southeast Asia region, namely Indonesia, Malaysia and Brunei Darussalam from 2015 to 2021. The methods used in data collection are documentation and study methods References. The data analysis method used is panel data regression analysis. The selection of the research sample used a purposive sampling method with criteria set by the researcher and resulted in 13 Islamic Bank companies in three countries in the Southeast Asia region, namely Indonesia, Malaysia and Brunei Darussalam from 2015 ? 2021. Thus, the total sample used in the study was 91 sample. The results obtained in this study, namely zakat disclosure and Islamic corporate social responsibility have no effect on the financial performance of Islamic banks as measured by ROA. This means, the higher the disclosure of zakat and ICSR in an Islamic bank does not make the financial performance of Islamic banks good or bad and vice versa. On the other hand, this study found that intellectual capital has a significant positive effect on the financial performance of Islamic Banks as measured by ROA.}
}