Pengaruh Intellectual Capital (IC), Islamic Corporate Governance (ICG), Capital Adequacy Ratio (CAR) dan Financing To Deposit Ratio (FDR) Terhadap Kinerja Keuangan Berbasis Maqashid Syariah dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Periode 2018-2022

Abstract

This research aims to analyze the effect of Intellectual Capital (IC), Islamic Corporate Governance (ICG), Capital Adequacy Ratio (CAR), and Financing To Deposit Ratio (FDR) on financial performance based on Maqashid Syariah with Non-Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia period 2018-2022 period. The population in this study was 13 Sharia Commercial Banks in Indonesia during 2018-2020. The method used to determine the sample is purposive sampling. So, based on the sample criteria that have been determined, the sample that meets the criteria in the research is 11 Sharia Commercial Banks multiplied by 5 years of research to become 55 observations. Data were processed through multiple linear regression statistical tests using SPSS software. Based on the results of multiple regressions, it is concluded that simultaneously the variables IC, ICG, CAR, and FDR influence Maqashid Syria-based financial performance. Partially, IC, CAR, and FDR have a negative effect hurt Maqashid Syariah-based financial performance, and ICG does not effect Maqashid Syariah-based financial performance. Research results related to the Moderating variable show that NPF has a moderating influence on ICG and CAR on Maqashid Syariah-based financial performance. On the other hand, NPF does not influence as a moderating variable between IC and FDR on Maqashid Syariah based financial performance.