The Effect of Intellectual Capital on Financial Performance with Corporate Social Responsibility as Moderating Variable: Studies on Islamic Commercial Banks

This study aims to determine the influence of Intellectual Capital and moderating Corporate Social Responsibility financial performance Islamic banks. The data in this used secondary using IB reports for years 2010-2021. independent variable is IC as measured by Human Efficiency, Structural Employed variable. While dependent ROA ROE measure performance. uses multiple linear regression analysis with panel models. results showed that HCE has positive no significant effect, SCE CEE negative effect on a variable, CSR negatively weakens relationship between performance, while positively strengthens