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This study aims to develop a model of Islamic intellectual capital and financial performance on the business sustainability of Islamic banks in Indonesia. The model will incorporate Islamic Intellectual Capital (IC), which consists of Human Capital (HC), Structural Capital (SC), and Capital Employed (CE), and Financial Performance. The total population used in this study is 14 (fourteen) Islamic Banks in Indonesia. Furthermore, the criteria for selecting the sample are: Islamic banks that issue financial reports continuously during the 2015-2020 period; Islamic banks that publish annual reports continuously during the 2015-2020 period and Islamic banks that were established before 2015. Based on these criteria, 9 (nine) Islamic banks were selected as research samples. The data used in the form of secondary data obtained from each Islamic bank website that became the sample of the study. Furthermore, the data is processed using Eviews 10. The results of this study state that: human capital (HC) has a significant positive effect on financial performance, structural capital (SC) has a significant positive effect on financial performance, capital employed (CE) has no effect on financial performance, and financial performance has a significant positive effect on sustainable business. |
