Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Intellectual Capitals and Performances of Malaysian Islamic Banks

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320658,
        author={Bima Cinintya Pratama and Amrizah  Kamaluddin and Shukriah  Saad and Maulida Nurul Innayah},
        title={Intellectual Capitals and Performances of Malaysian Islamic Banks},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={intellectual capitals (ic) human_capital structural_capital and physical_capital performance islamic banks},
        doi={10.4108/eai.10-8-2022.2320658}
    }
    
  • Bima Cinintya Pratama
    Amrizah Kamaluddin
    Shukriah Saad
    Maulida Nurul Innayah
    Year: 2022
    Intellectual Capitals and Performances of Malaysian Islamic Banks
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320658
Bima Cinintya Pratama1,*, Amrizah Kamaluddin2, Shukriah Saad2, Maulida Nurul Innayah1
  • 1: Universitas Muhammadiyah Purwokerto
  • 2: Universiti Teknologi MARA
*Contact email: pratamabima@gmail.com

Abstract

The study aimed to examines Islamic banks' performances in Malaysia consider the effect of Intellectual Capitals (IC) component’s (human capital, structural capital, and physical capital). This study employed a longitudinal samples of Islamic’s bank in Malaysia which is a leading Islamic banking industries in the south-east Asia region, with a samples of 16 banks during the periods 2006-2020. Panel datas regressions models analysis was applied to test the study research hypotheses. The findings revealed that the component of intellectual capitals (human capital, structural capital, and physical capital) has a positive impacts on the performances of Islamic banks, demonstrating that greater utilization of intellectual capital leads to improved performance of Islamic banks. Overall, this research contributes to a better understanding of the impact of IC components in improving Islamic banks' performance. This study implies that Islamic banks should be more aware of their intellectual capital resources so that the Islamic banks can maximize their performance.