Electronic Resource
The Influence of Intellectual Capital and Sharia Compliance on Islamic Banks' Financial Performance in Southeast Asia
The purpose of this paper is to examine the effects of Intellectual Capital
and its components (capital employee, human capital, and structural capital) and
Sharia Compliance on Islamic banks’ financial performance in Southeast Asia.
A sample of 30 Islamic banks are used to test the study hypotheses for the
period from 2018 to 2020. Data analysis used Panel Data Regression and analysis
tool used is Stata Version 14.
Based on the analysis that have been made, the results are the human capital
and structural capital have significant effect on Islamic banks financial performance
but this study fails to demonstrate that VAIC, capital employed, and sharia
compliance to have an effect on Islamic banks’ financial performance. This study
contributes to enrich the literature of Islamic economy because there are only few
studies testing the factors affecting the Islamic banks financial performance in
Southeast Asia.
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