Can the Islamic Performance Index Improve the Financial Health of Islamic Commercial Banks?
Keywords:
Islamic performance index, Sharia supervisory council, financial health, intellerctual capitalAbstract
This study aims to test the hypothesis of the Islamicity performance index (IPI) variable on Financial Health (KF) as a dependent variable. The data analysis method uses descriptive analysis and data analysis used is the panel data regression technique and Moderated Regression Analysis (MRA) with the Eviews 9 application. The results of the study indicate that the Islamic income ratio (IIR) and zakat performance ratio (ZPR) variables have a positive and significant effect on the financial health of Islamic commercial banks, while the Islamic income ratio (IIR) variable has no effect on the financial health (KF) of Islamic commercial banks.References
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