The Influence of Intellectual Capital and Liquidity Risk on the Performance of Islamic Banks with Zakat Performance Ratio as Moderating Variable

Abstract

The objective of this study is to present empirical data regarding the relationship between Intellectual Capital and Liquidity Risk on Return on Assets, as moderated by the Zakat Performance Ratio variable. Purposive sampling was chosen as the sampling strategy for the study subject of Islamic Commercial Banks from 2017 to 2020, with Islamic Commercial Banks serving as a sample of 13 firms with 52 samples, which were then analyzed using the Moderated Regression analysis (MRA) method. The study's results indicate that Intellectual Capital has a negative effect on Return on Assets, Financing to Deposit Ratio has no effect on Return on Assets, and the Zakat Performance Ratio variable cannot strengthen the relationship between Intellectual Capital and Financing to Deposit Ratio and Return on Assets. Purposive sampling was used as the sampling technique for the research subject of Islamic Commercial Banks in the period of 2017 to 2020, using Islamic Commercial Banks as a sample of 13 businesses with 52 samples, then analyzed by the Moderated Regression analysis (MRA) method.