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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Inon Listyorini
Faculty of Business and Humanities, University of Technology Yogyakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Winwin Yadiati; Prasojo Prasojo; Inon Listyorini; Ifah Rofiqah; Rosyid Nur Anggara Putra
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.75 KB) | DOI: 10.24815/jdab.v9i2.26740

Abstract

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.
Co-Authors Ifah Rofiqah Prasojo Prasojo Putra, Rosyid Nur Anggara Winwin Yadiati