Rahmayani, Hardilla (2025) Pengaruh Islamic Corporate Social Responsibility dan Intellectual Capital Terhadap Kinerja BPRS dengan Islamic Corporate Governance Sebagai Variabel Intervening. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to empirically examine the influence of Islamic Corporate Social Responsibility (ICSR), Intellectual Capital (IC), and Islamic Corporate Governance (ICG) on the performance of Islamic Rural Banks (BPRS) in Indonesia, as well as to explore the mediating role of Islamic Corporate Governance (ICG). The study adopts a quantitative approach employing panel data analysis using EViews 12. The sample comprises 73 BPRS registered with the Financial Services Authority (OJK) over the period 2020–2023. The empirical findings reveal that ICSR does not exert a direct influence on BPRS performance, while IC likewise demonstrates no significant effect. In contrast, Islamic Corporate Governance (ICG) is found to have a significant impact on performance. More importantly, the results indicate that ICSR exerts an indirect and significant effect on performance through Islamic Corporate Governance (ICG) as a mediating variable, thereby underscoring the strategic role of Shariabased governance in enhancing the effectiveness of social responsibility practices. Conversely, IC does not exhibit a mediating effect through Islamic Corporate Governance (ICG). These findings carry important implications for Islamic financial institutions, particularly BPRS in Indonesia. Strengthening governance practices, advancing the structured and governance-integrated implementation of ICSR, and optimizing the management of intellectual capital are essential strategies to enhance institutional performance and competitiveness in the Islamic financial market

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