Moderation Effect of Sharia Governance on the Efficiency of Intellectual Capital and Quality of Accounting Disclosures on Performance of Sharia Bank in the Era of Pandemic Covid-19

Abstract

The performance of Islamic banks is in the sharp spotlight in the era of the Covid-19 pandemic. The Covid-19 pandemic has reduced the profitability of the top 100 Islamic banks worldwide in 2020. This study examines the effect of the effectiveness of the board of directors and operational risk disclosure on the performance of Islamic banks in Indonesia with the quality of the Islamic supervisory board as moderating. This study used Moderate Regression Analysis with Stata 12. The results of this study state that the efficiency of intellectual capital has an influence on the performance of Islamic banks, the quality of accounting disclosure has no effect on the performance of Islamic banks, the Islamic supervisory board does not strengthen the influence of intellectual capital efficiency on the performance of Islamic banks, the Islamic supervisory board does not strengthen the influence of the quality of disclosure. accounting for the performance of Islamic banks.