Digital Transformation, Financing Risk, and Islamic Intellectual Capital: A Governance-Based Model of Sustainable Islamic Banking
Keywords:
Digital Transformation, Financing Risks, Islamic Intellectual Capital, Islamic Corporate Governance, Sharia Compliance, Islamic Bank Sustainability.Abstract
This study investigates how digital transformation, financing risks, and Islamic intellectual capital (IIC) affect the sustainability of Islamic commercial banks in Indonesia, considering Islamic corporate governance (ICG) as mediator and Sharia compliance (SC) as moderator. Using panel data regression on 11 banks (2021–2023), findings reveal that IIC positively drives sustainability, while ICG exerts a negative effect. ICG mediates financing risk’s influence on sustainability, and SC strengthens ICG’s contribution. Results highlight the strategic role of IIC, governance, and Sharia principles in enhancing Islamic banking sustainability in the digital era.
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