The Impact of Intellectual Capital, Islamic Corporate Governance, and Zakat Disclosure on the Financial Performance of Islamic Commercial Banks in Southeast Asia

Qisti Marhamah Nasution*  -  Universitas Islam Negeri Sunan Kalijaga, Indonesia
Slamet Haryono  -  Universitas Islam Negeri Sunan Kalijaga, Indonesia

(*) Corresponding Author
DOI: 10.21580/economica.2023.14.1.19300
This study aims to analyse the effect of intellectual capital, Islamic corporate governance, and zakat disclosure on the financial performance of Islamic commercial banks in Southeast Asia. The approach of this study is quantitative using secondary data in the form of panel data with a research period from 2016-2022 and obtained a final sample of 81 then processed through the Eviews 10 programme. The results showed that partially the variables VACA, STVA, BOD, AC, BOC, and DPS had no effect on the financial performance of Islamic commercial banks in Southeast Asia. While for VAHU and Zakat Disclosure (ZD) have an influence on the financial performance of Islamic commercial banks in Southeast Asia. Simultaneously, all independent variables have a significant influence on the financial performance of Islamic commercial banks in Southeast Asia. The coefficient of determination test results show that the independent variables used are relatively low at 48% while the remaining 52% is explained by variables not included in this study.

Keywords: Intellectual Capital; Islamic Corporate Governance; Zakat Disclosure; Financial Performance

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ISSN: 2085-9325 (Print)
ISSN: 2541-4666 (Online)
DOI: 10.21580/economica

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