Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence
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 ba...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2022-12-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.unsyiah.ac.id/JDAB/article/view/26740 |
| _version_ | 1797976215040032768 |
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| author | Winwin Yadiati Prasojo Prasojo Inon Listyorini Ifah Rofiqah Rosyid Nur Anggara Putra |
| author_facet | Winwin Yadiati Prasojo Prasojo Inon Listyorini Ifah Rofiqah Rosyid Nur Anggara Putra |
| author_sort | Winwin Yadiati |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-11T04:47:32Z |
| format | Article |
| id | doaj.art-34fb15c6d3ab42fda7d44126f70f37c5 |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-04-11T04:47:32Z |
| publishDate | 2022-12-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-34fb15c6d3ab42fda7d44126f70f37c52022-12-27T09:01:09ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432022-12-019226128010.24815/jdab.v9i2.2674015154Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country EvidenceWinwin Yadiati0Prasojo Prasojo1Inon Listyorini2Ifah Rofiqah3Rosyid Nur Anggara Putra4Faculty of Economics and Business, Padjadjaran University, Bandung, IndonesiaFaculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga, Yogyakarta, IndonesiaFaculty of Business and Humanities, University of Technology Yogyakarta, IndonesiaFaculty of Business and Humanities, University of Technology Yogyakarta, IndonesiaFaculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga, Yogyakarta, IndonesiaThe 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.https://jurnal.unsyiah.ac.id/JDAB/article/view/26740human capitalislamic bankmaqasid shariah-based performanceshariah supervisory board |
| spellingShingle | Winwin Yadiati Prasojo Prasojo Inon Listyorini Ifah Rofiqah Rosyid Nur Anggara Putra Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Jurnal Dinamika Akuntansi dan Bisnis human capital islamic bank maqasid shariah-based performance shariah supervisory board |
| title | Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence |
| title_full | Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence |
| title_fullStr | Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence |
| title_full_unstemmed | Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence |
| title_short | Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence |
| title_sort | human capital quality of sharia supervisory board and maqasid shariah based performance cross country evidence |
| topic | human capital islamic bank maqasid shariah-based performance shariah supervisory board |
| url | https://jurnal.unsyiah.ac.id/JDAB/article/view/26740 |
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