Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)

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The Role of Risk Financing, Intellectual Capital and Corporate Governance on Performance Islamic Banks in Indonesia

Authors
Indra Siswanti1, *, Yusliza Mohd Yusoff2, Yohanes Ferry Cahaya3, Embun Prowanta4
1Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia
2Faculty of Economics and Business, Universiti Malaysia Terengganu, Kuala, Indonesia
3Faculty of Economics and Business, Perbanas Institute, Jakarta, Indonesia
4Faculty of Economics and Business, Perbanas Institute, Jakarta, Indonesia
*Corresponding author. Email: indra.siswanti@mercubuana.ac.id
Corresponding Author
Indra Siswanti
Available Online 21 December 2023.
DOI
10.2991/978-94-6463-328-3_30How to use a DOI?
Keywords
Financing Risk; Intellectual Capital; Corporate Governance; Financial Performance
ABSTRACT

In general, this study wants to create a model of the performance of Islamic banks in Indonesia through the risk of financing, intellectual capital, and corporate governance. The population of this study consists of 14 (fourteen) Islamic commercial banks (BUS) in Indonesia, and the sampling criteria were Islamic commercial banks that had published annual and financial reports for the years 2016–2020. As a result, 9 (nine) Islamic commercial banks were selected as samples. According to research, risk financing has a significant positive impact on financial performance, as does intellectual capital. Good corporate governance, however, reduces the impact of risk financing on financial performance but does not reduce the impact of intellectual capital on financial performance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
21 December 2023
ISBN
10.2991/978-94-6463-328-3_30
ISSN
2352-5428
DOI
10.2991/978-94-6463-328-3_30How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Indra Siswanti
AU  - Yusliza Mohd Yusoff
AU  - Yohanes Ferry Cahaya
AU  - Embun Prowanta
PY  - 2023
DA  - 2023/12/21
TI  - The Role of Risk Financing, Intellectual Capital and Corporate Governance on Performance Islamic Banks in Indonesia
BT  - Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
PB  - Atlantis Press
SP  - 246
EP  - 255
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-328-3_30
DO  - 10.2991/978-94-6463-328-3_30
ID  - Siswanti2023
ER  -