Comparative Analysis of the Impact of Intellectual Capital on the Performance of Islamic Commercial Banks Based on Islamicity Performance Index in Islamic Commercial Banks in Indonesia and Malaysia

This research is a comparative study that analyzes and compares the effect of intellectual capital on the performance of Islamic Commercial Banks based on the Islamicity Performance Index at Islamic Commercial Banks in Indonesia and Malaysia. Intellectual capital owned by an Islamic Commercial Bank is expected to improve the performance of Islamic Commercial Banks with reference to the Islamicity Performance Index. The purpose of this study was to determine the comparison of the impact of Intellectual Capital on the Performance of Islamic Banks based on the Islamicity Performance Index at Islamic Commercial Banks in Indonesia and Malaysia. This study uses Islamic Commercial Banks registered with the Financial Services Authority during 2017- 2020. This research uses simple regression with the SPSS 26 test tool. The sample in this study amounted to 5 Islamic Commercial Banks in Indonesia and 5 Islamic Commercial Banks in Malaysia obtained by purposive sampling technique. Data testing and analysis techniques using comparative studies by comparing the effect of Intellectual Capital on the Performance of Islamic Commercial Banks based on Islamicity Performance Index proxied by Profit Share Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income & Non-Islamic Ratio. The results of this study indicate that in Islamic Commercial Banks in Indonesia, Intellectual Capital has a significant positive effect on Performance proxied by Profit Share Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income & Non-Islamic Ratio. While in Islamic Commercial Banks in Malaysia, Intellectual Capital only has a significant positive effect on Performance proxied by Profit Share Ratio.