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Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani

Sharia compliance is essential for Islamic financial institutions. This study has two objectives, namely, to determine the level of sharia compliance in Islamic banks in Indonesia, as well as to prove whether sharia compliance affects the performance of Islamic banks in Indonesia. To prove this, the...

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Main Authors: Meutiaa, Inten, Adam, Mohamad, Wardhani, Rulyanti Susi
Format: Article
Language:English
Published: Universiti Teknologi MARA Selangor 2019
Subjects:
HG Finance
HJ Public Finance
Finance, Islamic
Online Access:http://ir.uitm.edu.my/id/eprint/32295/1/AJ_INTEN%20MEUTIA%20JEEIR%20B%2019.pdf
http://ir.uitm.edu.my/id/eprint/32295/
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id my.uitm.ir.32295
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spelling my.uitm.ir.322952020-07-14T07:33:08Z http://ir.uitm.edu.my/id/eprint/32295/ Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani Meutiaa, Inten Adam, Mohamad Wardhani, Rulyanti Susi HG Finance HJ Public Finance Finance, Islamic Sharia compliance is essential for Islamic financial institutions. This study has two objectives, namely, to determine the level of sharia compliance in Islamic banks in Indonesia, as well as to prove whether sharia compliance affects the performance of Islamic banks in Indonesia. To prove this, the researcher observed the annual report of 11 Islamic banks in Indonesia for the period 2012 to 2016. Sharia compliance is measured through the level of sharia governance in Islamic banks. Sharia governance instruments used to refer to Hasan (2011). While ROA and ROE measure the performance of Islamic banks, content analysis is used to identify sharia governance disclosures in annual reports. The study revealed that on average, the level of sharia compliance of Islamic bank in Indonesia is at the level of best practice while the results of statistical tests prove that there is no significant effect sharia compliance on the performance of Islamic banks both measured by ROA and ROE. Universiti Teknologi MARA Selangor 2019-09 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/32295/1/AJ_INTEN%20MEUTIA%20JEEIR%20B%2019.pdf Meutiaa, Inten and Adam, Mohamad and Wardhani, Rulyanti Susi (2019) Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani. Journal of Emerging Economies & Islamic Research, 7 (3). pp. 1-14. ISSN 2289-2559
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic HG Finance
HJ Public Finance
Finance, Islamic
spellingShingle HG Finance
HJ Public Finance
Finance, Islamic
Meutiaa, Inten
Adam, Mohamad
Wardhani, Rulyanti Susi
Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
description Sharia compliance is essential for Islamic financial institutions. This study has two objectives, namely, to determine the level of sharia compliance in Islamic banks in Indonesia, as well as to prove whether sharia compliance affects the performance of Islamic banks in Indonesia. To prove this, the researcher observed the annual report of 11 Islamic banks in Indonesia for the period 2012 to 2016. Sharia compliance is measured through the level of sharia governance in Islamic banks. Sharia governance instruments used to refer to Hasan (2011). While ROA and ROE measure the performance of Islamic banks, content analysis is used to identify sharia governance disclosures in annual reports. The study revealed that on average, the level of sharia compliance of Islamic bank in Indonesia is at the level of best practice while the results of statistical tests prove that there is no significant effect sharia compliance on the performance of Islamic banks both measured by ROA and ROE.
format Article
author Meutiaa, Inten
Adam, Mohamad
Wardhani, Rulyanti Susi
author_facet Meutiaa, Inten
Adam, Mohamad
Wardhani, Rulyanti Susi
author_sort Meutiaa, Inten
title Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
title_short Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
title_full Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
title_fullStr Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
title_full_unstemmed Does sharia compliance affect Islamic Banks performance? Evidence from Islamic Banks in Indonesia / Inten Meutiaa, Mohamad Adam and Rulyanti Susi Wardhani
title_sort does sharia compliance affect islamic banks performance? evidence from islamic banks in indonesia / inten meutiaa, mohamad adam and rulyanti susi wardhani
publisher Universiti Teknologi MARA Selangor
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/32295/1/AJ_INTEN%20MEUTIA%20JEEIR%20B%2019.pdf
http://ir.uitm.edu.my/id/eprint/32295/
_version_ 1685650906432929792
score 13.211869

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