PENGARUH ISLAMICITY PERFORMANCE INDEX DAN INTELLECTUAL CAPITAL TERHADAP TINGKAT PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA

The purpose of this study is to determine the effect of Islamicity Performance Index and Intellectual Capital against the Profitability Level of Sharia Banking in Indonesia. The sample of this research is 7 Sharia Commercial Banks that registered in Bank Indonesia. This research uses panel data regression analysis with Fixed Effect using Eviews 9 software. The results of this study indicate that partially, Zakat Performance Ratio and Intellectual Capital have a positive effect on the profitability level of sharia banking, while Profit Sharing Ratio negatively affect profitability level of sharia banking. Equitable Distribution Ratio variable does not affect profitability level. Simultaneously, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Intellectual Capital affect the profitability level of Sharia Banking in Indonesia. Coefficient of Determination (Adjusted R Square) is 0,8951190 shows 89,5119% of the effect on the dependent variable (profitability level) can be explained by the independent variables of PSR, ZPR, EDR, and IC. While 18,4641% is explained by other factors outside this stud