Pengaruh Intellectual Capital dan Karakteristik Dewan Pengawas Syariah Terhadap Kinerja Sosial Pada Perbankan Syariah

Fatah, Adhitia Nur; Pratama, Bima Cinintya; Fitriati, Azmi; Hapsari, Ira

doi:10.29040/jiei.v8i1.3749

Cited by 5 publications

(7 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Several studies have revealed that the development of Islamic banking performance is in line with the concept of maqashid shariah or social performance such as research conducted by (Mohammed et al, n.d, 2008), (Hammed et al, n.d, 2004), Shaukat (2008), (Apriansyah et al, 2020), (Pratama et al, 2021), (Fatah et al, 2022), The results of the study stated that the practice of measuring performance with the Maqashid shariah approach is a solution to the existing problems regarding performance measurement for Islamic banks.…”

Section: Introductionmentioning

confidence: 87%

“…It is explained in the research of (Fatah et al, 2022) that intellectual capital is ownership in the company of various resources such as knowledge, employee expertise, experience, and good relations with parties as part of the value creation process and is considered to be able to achieve competitive advantage in the company. to be able to compete based on the performance of maqashid Syariah in Islamic banking.…”

Section: Introductionmentioning

confidence: 99%

“…Several previous studies linking the role of SSB with Islamic banking performance include research from (Nugraheni, 2018), (Safitri & Mukhibad, 2020), (Pratama et al, 2021) and (Fatah et al, 2022), which show that several characteristics of SSB can affect positively on the Maqashid Shariah Performance of Islamic bank.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Maqashid Shariah Performance on Indonesian Islamic Banking: The Role of Intellectual Capital and Shariah Supervisory Board Reputation and Tenure

Karbaila,

Pratama,

Fakhruddin

et al. 2022

JIEI

View full text Add to dashboard Cite

This study aims to examine the Maqashid Shariah Performance of Islamic banks in Indonesia by considering the influence of Intellectual Capital (IC) and aspects of the Shariah Supervisory Board (SSB), namely SSB reputation and SSB tenure. This study uses a sample of Islamic banks registered with the Financial Services Authority with a sample of 14 Islamic banks during the period 2008-2020. This research uses panel data regression model analysis. The analytical techniques used in this study are statistical tests, preliminary tests (Breusch-Pagan, likelihood test, Hausman test), diagnostic tests (heteroscedasticity test and autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a fixed effect model to examine the relationship between variables in regression models one and two. The results of this study reveal that intellectual capital has a positive impact on the Maqashid Shariah Performance of Islamic banks in Indonesia, this indicates that greater utilization of intellectual capital leads to an increase in the Maqashid Shariah Performance. The SSB Reputation variable negatively affects Maqashid Shariah Performance, this happens because there are many SSB who have positions on the National Standards Board (DSN) which can reduce focus so that the performance of SSB members cannot be implemented optimally, therefore it can reduce Maqashid Shariah Performance. In addition, the tenor of SSB does not affect the performance of Islamic maqashid Islamic banks in Indonesia, because the results of this study indicate that the average tenor of SSB is 5-6 years in Islamic banks. Where this proves that there is no influence of the length of time or not the term of office of the SSB on the performance of Islamic banks because the experience gained is not only in Islamic banks themselves. In addition, the longer the term of office spent as a member of the SSB, the higher the company's performance because the SSB feels more experienced and has prospects within the company. This study could not prove the moderating role of the reputation and tenure of the Shariah Supervisory Board in strengthening the relationship between intellectual capital variables and Maqashid Shariah Performance.

show abstract

Section: Introductionmentioning

confidence: 87%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Maqashid Shariah Performance on Indonesian Islamic Banking: The Role of Intellectual Capital and Shariah Supervisory Board Reputation and Tenure

Karbaila,

Pratama,

Fakhruddin

et al. 2022

JIEI

View full text Add to dashboard Cite

show abstract

“…Several previous studies have explained that a company's competitive advantage can be associated with corporate social performance (Greening & Turban, 2000;Gregory et al, 2016). From an Islamic banking perspective, previous research (Fatah et al, 2022;Nawaz & Haniffa, 2017;Pratama et al, 2020Pratama et al, , 2021Pratama et al, , 2022Setianto & Sukmana, 2016) has shown that IC has a positive impact on Islamic banking performance. Based on the description above, the hypothesis proposed in this study is as follows: H1: Intellectual capital has a positive effect on the Social Performance of Islamic Banks…”

Section: Literature Review and Hypothesis Development The Effect Of I...mentioning

confidence: 98%

Intellectual Capital and Social Performance of Indonesian Islamic Banks: The Role of Sharia Supervisory Boards Monitoring Activities

Pratama¹,

Makhrus²,

Innayah³

2022

IJARBSS

Self Cite

View full text Add to dashboard Cite

This study aims to examine the social performance of Islamic banks by considering sharia supervisory board monitoring activities as antecedents. This study also examine the moderating role of Sharia supervisory boards monitoring activities to strengthen the relationship between intellectual capital dan social performance of islamic banks. Panel data regression model analysis is used for the sample of Indonesian Islamic banks during 2005-2020 periods. The results showed that intellectual capital and sharia supervisory boards monitoring activities has a positive effect towards Social Performance. Although, the results failed to prove the moderating role of Sharia supervisory boards monitoring activities in strengthening the relationship between intellectual capital dan social performance. It can be concluded that intellectual capital and the sharia supervisory boards monitoring activities could also monitor the social activities conducted by Islamic banks so that it will lead to an improvement of social performance.

show abstract

“…Islamic banking has the SSB as a part of its structure (Fatah et al, (2022). SSB is tasked with advising the board of directors and monitoring the bank's operations following sharia principles.…”

Section: Introductionmentioning

confidence: 99%

Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity

Salsabilla

Pratama

Pramono

et al. 2023

View full text Add to dashboard Cite

This study will examine the link between intellectual capital and maqashid sharia performance as well as the moderating effects of cross-membership and gender diversity of the sharia supervisory board to improve the influence of intellectual capital on maqashid sharia performance. The secondary source of data for this study was the yearly financial statements listed in the Indonesian Financial Services Authority between 2008 and 2020. The data analysis method used in this inquiry was a panel data regression model. The analytical techniques employed in this work include descriptive statistical tests, preliminary tests, and hypothesis testing. According to the results of the three preliminary tests that were used to develop the panel data regression model, this study uses the random effect model in models 1 and 2 to evaluate the relationship between intellectual capital elements and maqashid sharia performance. Cross-membership and the gender of SSB women are moderating factors. The results of this study show that intellectual capital influences Indonesian Islamic Banks' performance following maqashid sharia positively. This suggests that making better use of intellectual capital can improve a company's maqashid sharia performance. Cross-membership has a negative impact on maqashid sharia's performance, demonstrating that it will hinder the board's ability to focus and function effectively, which will lead to a decrease maqashid sharia performance. The results of this study demonstrate that the average female representation on the sharia supervisory board is only 4% of the total samples, meaning that it cannot affect maqashid sharia performance. Therefore, the female gender of the sharia supervisory board has no impact on maqashid sharia performance. In this study, there was no empirical support for the claim that gender diversity and cross-membership on sharia supervisory boards may increase intellectual capital for maqashid sharia performance.

show abstract

Pengaruh Intellectual Capital dan Karakteristik Dewan Pengawas Syariah Terhadap Kinerja Sosial Pada Perbankan Syariah

Cited by 5 publications

References 10 publications

Maqashid Shariah Performance on Indonesian Islamic Banking: The Role of Intellectual Capital and Shariah Supervisory Board Reputation and Tenure

Maqashid Shariah Performance on Indonesian Islamic Banking: The Role of Intellectual Capital and Shariah Supervisory Board Reputation and Tenure

Intellectual Capital and Social Performance of Indonesian Islamic Banks: The Role of Sharia Supervisory Boards Monitoring Activities

Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity

Contact Info

Product

Resources

About