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All Journal Jurnal Ilmiah Ekonomi Islam
Marheni Heni
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Economics, Econometrics & Finance Social Sciences

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Islamic Corporate Governance, Islamic Social Reporting dan Maqashid Syariah Pada Bank Syariah di Indonesia Marheni Heni; Liya Emawati
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4267

Abstract

This study aims to determine the effect of Islamic corporate governance, Islamic social reporting and Islamic maqashid on Islamic banks in Indonesia. The variable Islamic corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership Audit Committee and Sharia Supervisory Board. The study was conducted on 11 Islamic banks in Indonesia using panel data from 2015-2019 using regression using a random effects model. The results found that only the ICG variables, namely the Independent Board of Commissioners and Institutional Ownership, had an effect on the performance of Islamic maqashid. Meanwhile, other ICG variables and ISR have no effect on sharia maqashid.
Co-Authors Liya Emawati