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Pengaruh Good Corporate Governance Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia
"Objectives : This study aims to analyze the influence of Good
Corporate Governance (GCG) and Intellectual Capital
(IC) on the financial performance of Islamic banking in
Indonesia. The independent variables used are GCG and
IC, while financial performance, which is the dependent
variable, is measured by the profitability ratio. The
research data was obtained from the annual reports of
Islamic commercial banks for the period 2019–2024,
published by the Financial Services Authority (OJK) and
each bank.
Methods :The analytical method used is multiple linear regression to
test both partial and simultaneous effects.
Results : The results of this study are expected to provide empirical
evidence regarding the importance of implementing GCG
and IC in improving the financial performance of Islamic
banking, as well as provide input for Islamic bank
managers in formulating managerial strategies that are
oriented towards their desires."
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