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ABSTRAKIntellectual Capital diakui oleh para ahli sebagai intangible asset yang mampu menciptakan nilai tambah dan meningkatkan daya saing bagi suatu korporasi. Tujuan dari penilitian ini adalah untuk menganalisi pengaruh atau hubungna anatara intellectual Capital (IC) dan ntellectual capital disclousre (ICD) terhadap kinerja keuangan perbankan syariah di Indonesia. Dengan model pengukuiran IC menggunakan model iB-VAIC (islamic bank-valuie added intellectual capital) dengan komponen (1) iB-VACA  (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital ) dan (3) iB-STVA ( Structure Capital Vallue Added) . Proksi pengukuran kinerja keuangan menggunakan ROA (Return On Asset) dan ROE (Return On Equity).  Sampel dalam penelitian ini 10 Bank Umum Syariah , dengan menggunakan teknik purposive sampling  dengan kriteria tertentu untuk mengambil sampel Bank Umum Syariah yang akan dteliti. Metode analisis menggunakan regresi data panel. Hasil penelitian ini  dengan menggunakan empat model regresi menunjukkan hasil bahwa : (1)  IC dengan model  iB-VAIC berpnegaruh postif signifikan dengan ROA dan ROE. (2) Komponen IC iB-VACA,iB-VAHU dan iB-STVA berpengaruh positif signifikan dengan ROA dan ROE.(3) Sedangkan pengungkapan modal intelektual atau ICD menunjukkan hasil yang tidak signifikan terhadap ROA dan ROE. Kata kunci : Kinerja Keuangan, iB-VAIC (islamic bank - valuie added intellectual capital), iB-VACA  (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital ) dan iB-STVA ( Structure Capital Vallue Added ABSTRACTIntellectual Capital recognized by experts as intangible assets capable of creating added value and increasing competitiveness for a corporation. The purpose of this research is to analyze the influence or relationship between intellectual capital (IC) and intellectual capital disclosure (ICD) on the financial performance of Islamic banking in Indonesia. The IC engraving model uses the modeliB-VAIC (Islamic bank-value added intellectual capital) with components (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital) and (3) iB-STVA (Structure Capital Vallue Added). Proxies for measuring financial performance use ROA (Return On Assets) and ROE (Return On Equity). The samples in this study were 10 Sharia Commercial Banks, using purposive sampling techniques with certain criteria to take samples of Sharia Commercial Banks to be studied. The method of analysis uses panel data regression. The results of this study using four regression models showed the results that: (1) IC with a model that has a significant positive effect on ROA and ROE. (2) The IC component  iB-VAICiB-VACA,iB-VAHU dan iB-STVA has a significant positive effect on ROA and ROE  (3) While the disclosure of intellectual capital or ICD shows insignificant results on ROA and ROE.Keywords: Financial Performance, iB-VAIC (Islamic bank - value added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital) and iB-STVA (Structure Capital Value Added)

DETERMINAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: PERSPEKTIF INTELLECTUAL CAPITAL DAN PENGUNGKAPAN