SKRIPSI AKS

Analysis of The Sharia Supervisory Board’s Characteristics and Intellectual Capital on Maqashid Sharia Performance at Islamic Commercial Banks in Indonesia

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Abstract

This study aims to analyze the performance of maqashid sharia in terms of the characteristics of the Sharia
Supervisory Board at Islamic Commercial Banks in Indonesia for the period 2017-2022. The independent variables
studied are the characteristics of the Sharia Supervisory Board consisting of SSB size, SSB cross-membership, SSB
education, SSB expertise, SSB reputation, SSB rotation, and SSB remuneration and using bank size and bank age
as control variables. This study used purposive sampling method and obtained 8 Islamic Commercial Banks in
Indonesia as the sample. The analysis technique used is panel data regression with e-views 12 software. In this
study, the measurement of maqashid sharia performance uses two concepts, namely social requirements, and legal
requirements. The results showed that SSB cross membership, SSB education, SSB remuneration affect the
performance of maqashid Sharia. While SSB size, SSB expertise, SSB reputation, SSB rotation, and intellectual
capital have no effect on maqashid sharia performance.
Keywords: maqashid sharia, Sharia Supervisory Board characteristics, intellectual capital, Resource Dependece
Theory (RDT), Resource Based Theory (RBT)

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ANN a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 25 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Annisa Fitri Marhamah

Versi lain/terkait

Lampiran Berkas

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