Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance?

Purpose: With intellectual capital acting as a moderator, this study will examine how financial success is impacted by sharia compliance performance as measured by the Maqashid Syariah Index, Profit Sharing Ratio, Zakat success Ratio, and Islamic Income. Methodology/approach: This study uses panel data techniques with MRA testing and using the Eviews 12 Program. Findings: The study's findings show that the main factor influencing financial performance is the profit sharing ratio; the Maqashid Shariah Index, profit sharing ratio, zakat performance ratio, and Islamic income variables cannot be moderated by the intellectual capital variable. Practical implications: This study provides a new contribution in the field of accounting related to the performance of sharia banking compliance in Indonesia, and is a consideration for companies and stakeholders in making decisions in order to maximize financial performance. Originality/value: This study adds the Maqashid Shariah Index variable in measuring the performance of sharia banking compliance in Indonesia.

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Publication Details

Journal
Jurnal Reviu Akuntansi dan Keuangan
Published
2025-09-25
DOI
https://doi.org/10.22219/jrak.v15i3.40260
Primary Topic
Islamic Finance and Banking Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance?

Noer Sasongko, Triyono Triyono, Kartika Toyibi
Jurnal Reviu Akuntansi dan Keuangan
Islamic Finance and Banking Studies
article

Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance?

Noer Sasongko, Triyono Triyono, Kartika Toyibi
article en

Abstract

Purpose: With intellectual capital acting as a moderator, this study will examine how financial success is impacted by sharia compliance performance as measured by the Maqashid Syariah Index, Profit Sharing Ratio, Zakat success Ratio, and Islamic Income. Methodology/approach: This study uses panel data techniques with MRA testing and using the Eviews 12 Program. Findings: The study's findings show that the main factor influencing financial performance is the profit sharing ratio; the Maqashid Shariah Index, profit sharing ratio, zakat performance ratio, and Islamic income variables cannot be moderated by the intellectual capital variable. Practical implications: This study provides a new contribution in the field of accounting related to the performance of sharia banking compliance in Indonesia, and is a consideration for companies and stakeholders in making decisions in order to maximize financial performance. Originality/value: This study adds the Maqashid Shariah Index variable in measuring the performance of sharia banking compliance in Indonesia.

Jurnal Reviu Akuntansi dan KeuanganVol. 15(3)
Muhammadiyah University of Surakarta (ID)
Openalex Percentile: Top 62%
Islamic Finance and Banking Studies
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