Analisis Pengaruh Islamicity Performance Index, Capital Adequecy Ratio, Corporat Social Responsibility terhadap Profitabilitas dengan Intellectualcapital sebagai Variabel Moderasi pada Bankumum Syariah yang Terdaftar di Otoritas Jasa Keuangan Periode 2016-2021

Abstract

This research aims to test and analyze the effects of the Islamicity performance index, capital adequacy ratio, corporate social responsibility on profitability with intellectual capital as a moderating variable in in Sharia Public Banks listed on Indonesia Stock Exchange period of 2016-2021. This associative-quantitative research employs secondary data. The research population is made up of 12 companies, and the samples are taken using a purposive sampling method, totaling 8 companies with the criteria: Sharia banks that presented their financial statements from 2016-2021 on Indonesia Stock Exchange. Data obtained are analyzed using panel data regression method. The research results indicate that the profit-sharing ratio has an insignificant and negative effect, zakat performance ratio has a significant and positive effect, the Islamic income ratio has an insignificant and negative effect, the capital adequacy ratio has an insignificant positive effect, corporate social responsibility has an insignificant and positive effect on return on assets respectively. In addition, intellectual capital can moderate the effects of profit-sharing ratio on return on assets while intellectual capital does not moderate the effects of zakat performance ratio, Islamic income ratio, capital adequacy ratio, corporate social responsibility on return on assets.