Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022)
This research aims to determine the influence of Islamic Social Reporting (ISR), Intellectual Capital (IC), and Corporate Governance (CG) disclosures on the performance of Maqashid Sharia in Sharia Commercial Banks in Indonesia and Malaysia for the 2017-2022 period. This research includes quantitati...
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| Format: | Article |
| Language: | English |
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Universitas Proklamasi 45 Yogyakarta
2024-02-01
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| Series: | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| Subjects: | |
| Online Access: | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1664 |
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| _version_ | 1846166009683116032 |
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| author | Puji Astuti Surya Raharja |
| author_facet | Puji Astuti Surya Raharja |
| author_sort | Puji Astuti |
| collection | DOAJ |
| description | This research aims to determine the influence of Islamic Social Reporting (ISR), Intellectual Capital (IC), and Corporate Governance (CG) disclosures on the performance of Maqashid Sharia in Sharia Commercial Banks in Indonesia and Malaysia for the 2017-2022 period. This research includes quantitative research obtained from the annual reports of Sharia Commercial Banks in Indonesia and Malaysia which are published on the respective banks' websites. Sampling used a purposive sampling method with criteria determined by researchers so that a sample of 23 banks from 29 Sharia Commercial Banks was obtained in the 2017-2022 observation period. The type of data used is secondary data with the method used is multiple linear regression analysis to determine the direction and influence of the relationship between the dependent and independent variables. Multiple regression analysis was carried out on time series data during the period 2017-2022 in the Islamic banking industry. By using data processing software SPSS version 22. The research results show that partially Islamic Social Reporting has a positive and significant effect on the performance of the Maqashid Sharia Index, while Intellectual Capital and Corporate Governance have a negative and insignificant effect on the performance of the Maqashid Sharia Index. |
| format | Article |
| id | doaj-art-cfcf2b9c76b74bdea3ba3bf949c62e01 |
| institution | Kabale University |
| issn | 2089-550X 2527-6638 |
| language | English |
| publishDate | 2024-02-01 |
| publisher | Universitas Proklamasi 45 Yogyakarta |
| record_format | Article |
| series | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| spelling | doaj-art-cfcf2b9c76b74bdea3ba3bf949c62e012024-11-16T13:46:15ZengUniversitas Proklamasi 45 YogyakartaJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship2089-550X2527-66382024-02-0113239340710.30588/jmp.v13i2.16641503Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022)Puji Astuti0Surya Raharja1Universitas Diponegoro, Semarang, Central JavaUniversitas Diponegoro, Semarang, Central JavaThis research aims to determine the influence of Islamic Social Reporting (ISR), Intellectual Capital (IC), and Corporate Governance (CG) disclosures on the performance of Maqashid Sharia in Sharia Commercial Banks in Indonesia and Malaysia for the 2017-2022 period. This research includes quantitative research obtained from the annual reports of Sharia Commercial Banks in Indonesia and Malaysia which are published on the respective banks' websites. Sampling used a purposive sampling method with criteria determined by researchers so that a sample of 23 banks from 29 Sharia Commercial Banks was obtained in the 2017-2022 observation period. The type of data used is secondary data with the method used is multiple linear regression analysis to determine the direction and influence of the relationship between the dependent and independent variables. Multiple regression analysis was carried out on time series data during the period 2017-2022 in the Islamic banking industry. By using data processing software SPSS version 22. The research results show that partially Islamic Social Reporting has a positive and significant effect on the performance of the Maqashid Sharia Index, while Intellectual Capital and Corporate Governance have a negative and insignificant effect on the performance of the Maqashid Sharia Index.https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1664islamic social reporting (isr)intellectual capital (ic)corporate governance (cg)maqashid syaria index (msi)sharia bank |
| spellingShingle | Puji Astuti Surya Raharja Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship islamic social reporting (isr) intellectual capital (ic) corporate governance (cg) maqashid syaria index (msi) sharia bank |
| title | Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) |
| title_full | Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) |
| title_fullStr | Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) |
| title_full_unstemmed | Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) |
| title_short | Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022) |
| title_sort | islamic social reporting intellectual capital and corporate governance influence on maqashid sharia performance a case study of sharia banks in indonesia and malaysia 2017 2022 |
| topic | islamic social reporting (isr) intellectual capital (ic) corporate governance (cg) maqashid syaria index (msi) sharia bank |
| url | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1664 |
| work_keys_str_mv | AT pujiastuti islamicsocialreportingintellectualcapitalandcorporategovernanceinfluenceonmaqashidshariaperformanceacasestudyofshariabanksinindonesiaandmalaysia20172022 AT suryaraharja islamicsocialreportingintellectualcapitalandcorporategovernanceinfluenceonmaqashidshariaperformanceacasestudyofshariabanksinindonesiaandmalaysia20172022 |