THE EFFECT OF INTELLECTUAL CAPITAL PERFORMANCE, MUDHARABAH FINANCING, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Empirical Study On Islamic Commercial Banks In Indonesia 2019-2021 Period)

Abstract

This research aims to test the influence of intellectual capital performance , mudharabah financing, and good corporate governance (independent commissioner, council directors, and Hall sharia supervisor) against financial performance (ROA) on company Bank General Sharia at Indonesia for period 2019-2021. Amount sample in research this is 10 company by sum observation as much as 30 data. Recruitment sample done by purposive sampling. This research uses secondary data obtained from company financial reports from Exchange Indonesia effect and corporate web each as well data from the Financial Services Authority (OJK). Technique analysis data which used in research this is analysis regression linear double by software SPSS 25. Results from this research prove that intellectual capital performance have a significant effect on performance finance (ROA), while mudharabah financing, independent commissioners, board of directors, and board of supervisors sharia no influential against performance finance (ROA)