This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various regions using a panel data regression methodology with a fixed-effects model and IB financial data for the period 2009–2019 from the BankScope database. The empirical results show that VAIC has a significant positive effect on IB performance using both ROA and IFIB proxies. Furthermore, human capital and capital employed efficiency have a positive relationship with ROA and IFIB, while structural capital efficiency has a relationship with ROA, but is not related to IFIB. The results can be used by companies in strategic decision making related to IC, especially human capital, structural capital, and employed capital.

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.

The research focuses on practice of earnings management. Earnings management is an action performed by managers by giving a good signal to investors through financial statements. The purpose of this research is to test and analyze the influence of Net Profit Margin, Size, Age and Leverage on earnings management practices at companies listed in Indonesia Sharia Shares Index (ISSI) for 2012-2016 period. Based on 127 observed firms, panel data regression of fixed effect models has been used to investigate the relevance of earnings management practices. The results shows that simultaneously Net Profit Margin, Company Size, Age Company (Leverage) and Leverage influence earnings management practice. Partially, the variable Net Profit Margin and Company Size has no significant effect on earnings management practices. Meanwhile, Age of Company and Leverage have significant effect on earnings management practices.

Purpose The purpose of this study is to examine the relationship between intellectual capital, sharia governance and Islamic bank performance based on the maqasid sharia index, as well as the moderating effect of sharia governance on the relationship between intellectual capital and maqasid sharia index. Design/methodology/approach Dynamic panel regression is used with the two-step generalised method of moments with data from the Bankscope database for 2014–2018. Findings The results show that higher intellectual capital efficiency improves Islamic bank performance based on maqasid sharia. Larger board sizes are also found to improve Islamic bank performance. By contrast, higher sharia supervisory board quality and larger independent boards can reduce Islamic bank performance. In the moderating relationship, sharia governance is proven to moderate the relationship between intellectual capital and Islamic bank performance. Research limitations/implications This study used a sample that is restricted to Islamic bank and only used value-added intellectual coefficient to measure intellectual capital. Thirdly, the quality of the sharia supervisory board only involves the presence, size, expertise and doctoral qualification of the sharia supervisory board. Originality/value This research: analyses the relationship between intellectual capital, sharia governance and Islamic bank performance in one research framework; uses maqasid sharia index-based Islamic bank performance benchmarks; and examines the moderating effect of sharia governance on the relationship between intellectual capital and maqasid sharia index.