ANALISIS PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2016-2020

In this decade, Islamic commercial banks in Indonesia have developed quite rapidly. However, compared to the growth of commercial banks, Islamic commercial banks tend to experience a slowdown. This is allegedly because the financial performance of Islamic commercial banks does not show a healthy performance. This study aims to determine the influence of Islamic Corporate Governance (ICG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The population in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, while the sample of this study was selected using the purposive sampling method and obtained 12 Islamic Commercial Banks. This research data uses secondary data obtained from the websites of each bank and the OJK. This study uses E-Views version 12 with data analysis techniques using panel data regression. The results show that the number of sharia supervisory boards, the frequency of sharia supervisory board meetings, the expertise of the sharia supervisory board, the education level of the sharia supervisory board, the size of the independent board of commissioners, the size of the audit committee have no effect on financial performance. Intellectual Capi