%A NIM.: 22108040062 Ahmad Rijaldi Nur
%O Rosyid Nur Anggara Putra, S.Pd., M.Si.
%T PENGARUH ESG DISCLOSURE, INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, ZAKAT PERFORMANCE RATIO, DAN ISLAMIC INCOME RATIO TERHADAP KINERJA KEUANGAN
%X 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.
%K ESG Disclosure, Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio, Islamic Income Ratio, Kinerja Keuangan, Perbankan Syariah
%D 2025
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib74736