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PENGARUH ESG DISCLOSURE, INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, DAN ISLAMIC INCOME RATIO TERHADAP KINERJA KEUANGAN
This study analyzes the effect of ESG disclosure, intellectual capital, profit sharing ratio, zakat performance ratio, and islamic income ratio on the financial performance of Islamic banks registered with the OJK for the period 2020-2024, using a quantitative approach and panel data regression analysis using a fixed effects model with the help of Stata 17 software. The results of the analysis show that ESG disclosure has no effect on financial performance, intellectual capital has a positive effect on financial performance, and the zakat performance ratio has a positive effect on financial performance, while the profit sharing ratio and islamic income ratio have no effect on financial performance. These findings emphasize the importance of intellectual capital and zakat distribution in improving the profitability and sustainability of Islamic banking.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH ESG DISCLOSURE, INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, DAN ISLAMIC INCOME RATIO TERHADAP KINERJA KEUANGAN (Text)
PENGARUH ESG DISCLOSURE, INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, DAN ISLAMIC INCOME RATIO TERHADAP KINERJA KEUANGAN (Other)
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