PENGARUH ISLAMICITY PERFORMANCE INDEKS DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PERBANKAN SYARIAH DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

Mhd. Wildan Arif Dly, NIM.: 22208011043 (2024) PENGARUH ISLAMICITY PERFORMANCE INDEKS DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PERBANKAN SYARIAH DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the relationship between the Islamicity Performance Index, represented by the Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (IIcR), as well as the Information Technology variable, and the financial performance of Islamic banks measured by Return On Asset (ROA), with Intellectual Capital (IC) as a moderating variable. The research data was collected from the annual reports of each Islamic Commercial Bank for the period 2017-2022. The research sample consists of 7 Islamic Commercial Banks selected through purposive sampling. Data analysis was conducted using panel data multiple regression and moderated regression analysis (MRA). The results of the study indicate that the Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (IIcR) have a significant effect on ROA, while the Information Technology does not have a significant effect on ROA. The moderation analysis results show that Intellectual Capital (IC) does not play a moderating role between the Information Technology and ROA. However, Intellectual Capital (IC) serves as a moderating variable between the Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (IIcR) with ROA.

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