The Influence of Intellectual Capital and Sharia Compliance on the Financial Performance of Islamic Banks Registered with the Financial Services Authority, With Corporate Social Responsibility as a Moderating Variable (2021-2023)

This study also considers the role of Corporate Social Responsibility (CSR) as a moderating variable that may strengthen or weaken the relationship between intellectual capital and Sharia compliance on bank performance. In the context of Sharia banking, CSR functions not only as a form of social responsibility but also as a reflection of Islamic values that emphasize justice, transparency, and concern for the community. The research is expected to contribute to the development of strategic management theory and practice, as well as enrich the literature related to Sharia banking. The findings are anticipated to provide valuable insights for Islamic bank managers is formulating strategies to enhance firm value through the optimal management of intellectual assets, adherence to sharia principles, and the effective implementation of CSR. Keywords: Intellectual Capital, Sharia Compliance, Financial Performance (ROA), Corporate Social Responsibility (CSR).