PENGARUH ISLAMIC INTELLECTUAL CAPITAL TERHADAP KINERJA MAQASHID SYARIAH DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to obtain empirical evidence about the influence of intellectual capital as measured by the Islamic Banking Value Added Intellectual Coefficient (iB-VAIC) method of performance of maqashid syariah measured maqashid syariah index (MSI) with corporate governance proxied by the number of Board of Commissioners Meeting and Directors (RAKOMDIR) as moderating variables. This research is based on the theory of stakeholders, agency theory, and shariah enterprise theory with a sample of 9 syariah banking in Indonesia from 2011-2016, using multiple linear analysis method. The result of the research shows that (1) intellectual capital negatively affect the performance of maqashid syariah (2) the number of rakomdir have positive effect as the moderation variable in relation between intellectual capital to the performance of maqashid syariah.