Open AccessTelisik Faktor Pengaruh Kinerja Maqashid Syariah Bank Syariah Di Indonesia
Author(s) -
Ardiani Ika Sulistyawati,
Hanik Ati,
Aprih Santoso
Publication year - 2020
Publication title -
jurnal ilmiah ekonomi islam
Language(s) - English
Resource type - Journals
eISSN - 2579-6534
pISSN - 2477-6157
DOI - 10.29040/jiei.v6i2.986
Subject(s) - supervisory board , accounting , sharia , audit committee , nonprobability sampling , business , audit , islam , position (finance) , islamic banking , sample (material) , corporate governance , finance , medicine , philosophy , population , theology , environmental health , chemistry , chromatography
This study aims to examine the effect of temporary syirkah funds, board of commissioners, independent commissioner, sharia supervisory board, dual position of sharia supervisory board, audit committee, and audit committee meeting on maqasid syariah performance of Islamic bank in Indonesia during the period 2015 – 2017. The sample of this study was chosen by purposive sampling and obtained data 33 banks with 11 banks per year. This hypothesis testing in this study used multiple regression model. The result shows that temporary syirkah funds, board commissioners, sharia supervisory board, dual position of sharia supervisory board, and audit committee have an effect on maqasid syariah performance of Islamic bank. However, audit committee meeting do not have an effect on maqasid syariah performance of Islamic bank.