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All Journal Jurnal Riset Akuntansi dan Keuangan
Rizfa Nurul Hanif
Politeknik Negeri Bandung
Economics, Econometrics & Finance

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Determinants Maqashid Syariah Performance: Analysis of The Role of Islamic Social Reporting, Company Size, and Company Age of Islamic Banking in Indonesia and Malaysia Rizfa Nurul Hanif; Muhammad Muflih
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.59563

Abstract

The measurement of Islamic banking financial performance has only been measured according to business parameters to date. This study renews this view so that the view on Islamic banking is more comprehensive and fair. Good performance can provide opportunities for Islamic banks to continue to grow and be sustainable. The purpose of this study is to evaluate the role of Islamic Social Reporting (ISR), company size, and company age in influencing the performance of maqashid sharia Islamic banking in Indonesia and Malaysia for the period 2016-2021. With the quantitative method of panel data regression, simultaneously ISR, company size, and company age have a significant effect on the performance of maqashid sharia. Partially, the only company size has a significant effect, while ISR and company age do not. This study motivates Islamic banks to be consistent in developing ISR, company size, and company age in every aspect of bank operations.
Co-Authors Muhammad Muflih