Pengaruh Intellectual Capital dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan Syariah yang Terdaftar di Otoritas Jasa Keuangan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Periode 2021-2023

Abstract

This study also considers the role of Corporate Social Responsibility (CSR) as a moderating variable that may strengthen or weaken the relationship between intellectual capital and sharia compliance on bank performance. In the context of Islamic banking, CSR functions not only as a form of social responsibility but also as a reflection of Islamic values that emphasize justice, transparency, and concern for the community.

This research is expected to contribute to the development of strategic management theory and practice, as well as enrich the literature related to Islamic banking. The findings are anticipated to provide valuable insights for Islamic bank managers in formulating strategies to enhance firm value through the optimal management of intellectual assets, adherence to sharia principles, and the effective implementation of CSR.