ABSTRACT
In general, this study wants to create a model of the performance of Islamic banks in Indonesia through the risk of financing, intellectual capital, and corporate governance. The population in this study is 14 Islamic commercial banks (BUS) in Indonesia, while the sampling criteria used in this study are Islamic commercials that which have published financial reports and annual reports for the 2016–2020 period, Thus, the number of samples obtained is 9 Islamic commercial banks. The results of the study state that: Risk financing has a significant positive effect on financial performance; intellectual capital has a significant positive effect on financial performance; good corporate governance moderates the effect of risk financing on financial performance.
