The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable
Siti Aisyah,
Bambang Hariadi and
Endang Mardiati
Additional contact information
Siti Aisyah: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Bambang Hariadi: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Endang Mardiati: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 4, 75-84
Abstract:
This study aims to show that there is a positive relationship between Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility on the performance of maqashid sharia, and this study wants to show that reputation strengthens this positive relationship. This study's sample consists of 33 annual reports from 11 Islamic banking companies in Indonesia for the 2016-2018 period, chosen using the purposive sampling method. This study was tested by using the Moderated Regression Analysis test. The results of this study indicate that Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility have a negative effect on the performance of Islamic maqashid. The role of reputation can not increase the relationship of Islamic intellectual capital to the performance of maqashid sharia. Reputation also can not increase the relationship of disclosure of corporate social responsibility to the performance of maqashid sharia, but reputation has been proven to improve the relationship of corporate governance to the performance of maqashid sharia. The results of this study are input for the Financial Services Authority (OJK) and Bank Indonesia (BI) as regulators to monitor the performance of Islamic financial institutions in order to protect the public interest as a whole. Key Words: Maqashid Syariah Performance, Islamic Intellectual Capital, Corporate Governance, Corporate Social Responsibility Disclosure, Reputation
Date: 2021
References: View complete reference list from CitEc
Citations:
Downloads: (external link)
https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1233/888 (application/pdf)
https://doi.org/10.20525/ijrbs.v10i4.1233 (text/html)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:10:y:2021:i:4:p:75-84
Access Statistics for this article
International Journal of Research in Business and Social Science (2147-4478) is currently edited by Prof.Dr.Umit Hacioglu
More articles in International Journal of Research in Business and Social Science (2147-4478) from Center for the Strategic Studies in Business and Finance Editorial Office,Baris Mah. Enver Adakan Cd. No: 5/8, Beylikduzu, Istanbul, Turkey. Contact information at EDIRC.
Bibliographic data for series maintained by Umit Hacioglu ().