Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital
Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, fin...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2024-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1943 |
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| author | Aryani Intan Endah Rahmawati Adhelia Desi Prawestri Samsul Rosadi Marita Kusuma Wardani |
| author_facet | Aryani Intan Endah Rahmawati Adhelia Desi Prawestri Samsul Rosadi Marita Kusuma Wardani |
| author_sort | Aryani Intan Endah Rahmawati |
| collection | DOAJ |
| description | Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability. |
| format | Article |
| id | doaj-art-6d02b68a377f45218d0c729016b571e1 |
| institution | OA Journals |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-6d02b68a377f45218d0c729016b571e12025-08-20T02:24:03ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762024-12-018220322610.46367/jas.v8i2.19431943Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual CapitalAryani Intan Endah Rahmawati0Adhelia Desi Prawestri1Samsul Rosadi2Marita Kusuma Wardani3Universitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, IndonesiaUniversitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, IndonesiaUniversitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, IndonesiaUniversitas Islam Negeri Raden Mas Said Surakarta, Jawa Tengah, IndonesiaIslamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1943performanceshariah supervisory boardeducational backgroundgender diversityintellectual capital |
| spellingShingle | Aryani Intan Endah Rahmawati Adhelia Desi Prawestri Samsul Rosadi Marita Kusuma Wardani Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital JAS (Jurnal Akuntansi Syariah) performance shariah supervisory board educational background gender diversity intellectual capital |
| title | Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital |
| title_full | Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital |
| title_fullStr | Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital |
| title_full_unstemmed | Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital |
| title_short | Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital |
| title_sort | enhancing islamic bank performance the role of sharia supervisory board attributes and intellectual capital |
| topic | performance shariah supervisory board educational background gender diversity intellectual capital |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1943 |
| work_keys_str_mv | AT aryaniintanendahrahmawati enhancingislamicbankperformancetheroleofshariasupervisoryboardattributesandintellectualcapital AT adheliadesiprawestri enhancingislamicbankperformancetheroleofshariasupervisoryboardattributesandintellectualcapital AT samsulrosadi enhancingislamicbankperformancetheroleofshariasupervisoryboardattributesandintellectualcapital AT maritakusumawardani enhancingislamicbankperformancetheroleofshariasupervisoryboardattributesandintellectualcapital |