PENGARUH INTELLECTUAL CAPITAL, ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH PERIODE 2012-2020

The problem of this research can be formulated: (1) Does Intellectual Capital influence the financial performance of Islamic commercial banks for the 2012-2020 period? (2) Does Islamic Corporate Social Responsibility influence the financial performance of Islamic commercial banks for the 2012-2020 period? (3) Does Zakat affect the financial performance of Islamic commercial banks for the 2012-2020 period? (4) whether Intellectual Capital, Islamic Corporate Social Responsibility and Zakat have an influence on the financial performance of Islamic commercial banks for the 2012-2020 period. This research aims to determine the influence of Intellectual Capital, Islamic Corporate Social Responsibility, and Zakat on the financial performance of Islamic commercial banks for the 2012-2020 period. This research is quantitative research. The population of this research is all Sharia Commercial Banks in Indonesia. This research uses a purposive sampling method. The samples used in this research were 4 Sharia Commercial Banks that met the required criteria. The data used is secondary data and the analysis method used is panel data regression analysis. The results of the research show that partially the results obtained are that the Intellectual Capital variable has a significant positive effect on financial performance, the Islamic Corporate Social Responsibility variable has no effect on financial performance, and the Zakat variable has a significant positive effect on Return On Assets (ROA) of Sharia Commercial Banks. So it can be concluded that from the three variables tested, the Islamic Corporate Social Responsibility variable is the only variable that has no effect and is not significant in this research. Meanwhile, simultaneously the results obtained were that the variables Intellectual Capital, Islamic Corporate Social Responsibility, and Zakat had a joint effect on Return On Assets (ROA) of Sharia Commercial Banks