The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad
This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social per...
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| Format: | Article |
| Language: | en |
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Universiti Teknologi MARA
2021
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| Online Access: | https://ir.uitm.edu.my/id/eprint/53280/1/53280.pdf https://ir.uitm.edu.my/id/eprint/53280/ https://journal.uitm.edu.my/ojs/index.php/JEEIR/ |
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| _version_ | 1833069884655796224 |
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| author | Pratama, Bima Cinintya Kamaluddin, Amrizah Saad, Shukriah |
| author_facet | Pratama, Bima Cinintya Kamaluddin, Amrizah Saad, Shukriah |
| author_sort | Pratama, Bima Cinintya |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance. Therefore, this study empirically analyzed the effect of IC and SSB on social performance in Indonesian Islamic banks with a sample of 14 Islamic banks throughout the period 2008-2019. To test the research hypotheses, panel data regression model analysis was applied. The results did not establish a positive impact of intellectual capital on the banks’ social performance. This result indicated that the size of intellectual capital might not lead to better social performance. This outcome may be due to IC still being the focus of financial performance such that it has not been utilized to optimize the social performance of Islamic banks. The results also showed that SSBs have a positive effect on social performance. It can be concluded that Supervisory Boards could monitor the social activities conducted by Islamic banks, leading to an improvement in the activities. This study helps to bolster the understanding of the role of IC and SSB governance in enhancing the social performance function of Islamic banks. |
| format | Article |
| id | my.uitm.ir-53280 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| record_format | eprints |
| spelling | my.uitm.ir-532802021-11-12T03:53:38Z https://ir.uitm.edu.my/id/eprint/53280/ The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad jeeir Pratama, Bima Cinintya Kamaluddin, Amrizah Saad, Shukriah Islam and economics Financial management. Business finance. Corporation finance Finance, Islamic This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance. Therefore, this study empirically analyzed the effect of IC and SSB on social performance in Indonesian Islamic banks with a sample of 14 Islamic banks throughout the period 2008-2019. To test the research hypotheses, panel data regression model analysis was applied. The results did not establish a positive impact of intellectual capital on the banks’ social performance. This result indicated that the size of intellectual capital might not lead to better social performance. This outcome may be due to IC still being the focus of financial performance such that it has not been utilized to optimize the social performance of Islamic banks. The results also showed that SSBs have a positive effect on social performance. It can be concluded that Supervisory Boards could monitor the social activities conducted by Islamic banks, leading to an improvement in the activities. This study helps to bolster the understanding of the role of IC and SSB governance in enhancing the social performance function of Islamic banks. Universiti Teknologi MARA 2021 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/53280/1/53280.pdf The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad. (2021) Journal of Emerging Economies and Islamic Research (JEEIR) <https://ir.uitm.edu.my/view/publication/Journal_of_Emerging_Economies_and_Islamic_Research_=28JEEIR=29/>, 9 (3): 15. pp. 117-131. ISSN 2289-2559 https://journal.uitm.edu.my/ojs/index.php/JEEIR/ |
| spellingShingle | Islam and economics Financial management. Business finance. Corporation finance Finance, Islamic Pratama, Bima Cinintya Kamaluddin, Amrizah Saad, Shukriah The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title | The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title_full | The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title_fullStr | The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title_full_unstemmed | The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title_short | The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks / Bima Cinintya Pratama, Amrizah Kamaluddin and Shukriah Saad |
| title_sort | effect of intellectual capital and shariah supervisory boards on social performance of islamic banks / bima cinintya pratama, amrizah kamaluddin and shukriah saad |
| topic | Islam and economics Financial management. Business finance. Corporation finance Finance, Islamic |
| url | https://ir.uitm.edu.my/id/eprint/53280/1/53280.pdf https://ir.uitm.edu.my/id/eprint/53280/ https://journal.uitm.edu.my/ojs/index.php/JEEIR/ |
| url_provider | http://ir.uitm.edu.my/ |