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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Shirkah: Journal of Economics and Business Budimas : Jurnal Pengabdian Masyarakat Proceedings Series on Social Sciences & Humanities Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Master: Jurnal Manajemen dan Bisnis Terapan Journal of Islamic Economics Lariba
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang

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The Role of Intellectual Capital to Fill the Missing Link in The Relationship Between Social Responsibility and Islamic Banking Performance in Indonesia Bima Cinintya Pratama; Makhrus Makhrus; Maulida Nurul Innayah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.114-126

Abstract

The purpose of this research is to analyse how Islamic banks in Indonesia performance using antecedents of their level of social responsibility and intellectual capital. In addition, the mediating role of IC in the connection between CSR and firm performance is examined. This study predicts that CSR strategies have the potential to enhance corporate IC, giving rise to a new type of IC called "Sustainable IC," which is closely related to environmental and social knowledge that businesses must have in order to thrive in the modern business world. This study result’s confirmed the mediating role of IC in the connection between CSR and performance. This study's findings have important practical implications for banks, which may use them to justify spending more on CSR implementation techniques that boost CSR indicators linked to more extensive use of IC resources and, hence, improved business outcomes. The findings also support the positive impact of IC and social responsibility on the performance of Islamic banks in Indonesia, demonstrating the existence of a causal link between the two
Co-Authors Akhmad Darmawan Akhmad Darmawan Alfalisyado Arini Hidayah, Arini Bagis, Fatmah Dyandra Viorica Ivonilenia Fatmah Bagis Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hengky Widhiandono Indriana Putri Karin Maharani Sasongko Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahul Furqon Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Naturi Diah Pratami Nurul Nur Aeni Pratama, Bima Cinintya Purnadi Purnadi Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Sasongko, Karin Maharani Shabrina Zusryn, Alyta Syaefa Intan Salsabilla Wida Purwidianti Yudhistira Pradhipta Aryoko Zulfikar Ali Ahmad