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Shari’a Supervisory Board and Islamic Banks’ Insolvency Risk

Journal of Islamic Monetary Economics and Finance · Vol. 9 No. 3 (2023) · hlm. 419–442

DOI
10.21098/jimf.v9i3.1635
ISSN
2460-6618, 2460-6146
Terbit
2023-08-31
Penerbit
Bank Indonesia
Bahasa
eng

Abstrak

This study examines how the characteristics and quality of Shari'a supervisory board (SSB) influence the insolvency risk of Islamic banks. It employs unbalanced panel data of 43 Islamic banks in 15 countries between 2010 and 2020, which are hand-collected from the banks’ annual reports. The results indicate that the SSB quality index, SSB Islamic finance professional expertise and SSB competency increase insolvency risk while the SSB members with PhDs reduce it. Meanwhile, SSB size, SSB meetings, SSB gender diversity (SSBG) and SSB members from foreign countries have no significant influence on the insolvency risk. These findings have implications for policymakers and regulators in carving policies and regulations in restraining the SSB from taking excessive risk. They can also guide the Islamic banks' board of directors and shareholders in appointing the SSB members. Acknowledgment The authors are grateful to the Bank Indonesia Institute and Bank Indonesia for the honorarium given after the publication.

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15 penulis · 28 tautan kepenulisan bersama · 20 lintas organisasi

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  • Universiti Brunei Darussalam
  • Sunan Gunung Djati State Islamic University Bandung
  • National Research and Innovation Agency
  • International Islamic University Malaysia
  • Bayero University Kano
  • University of Malaya
  • Universitas Islam Nusantara
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Rekan penulisOrganisasiArtikel bersama
Junaidu Muhammad KurawaBayero University Kano3
Cucu SusilawatiSunan Gunung Djati State Islamic University Bandung2
Agus JoharudinSunan Gunung Djati State Islamic University Bandung1
Adang SonjayaNational Research and Innovation Agency1
Syed Musa Syed Jaafar Al-HabshiAfiliasi tidak diketahui1
Norzitah Abdul KarimInternational Islamic University Malaysia1
Tasiu Tijjani SabiuUniversiti Brunei Darussalam1
Yoyok PrasetyoUniversitas Islam Nusantara1
Mohamad Anton AthoillahSunan Gunung Djati State Islamic University Bandung1
Ahmad Azam SulaimanUniversity of Malaya1
Muhamad MustaqimIAIN Kudus1
Shaheen Bibi RamjaunMinistry of Health and Quality of Life1

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Sumber metadata: OAI-PMH (metadata jurnal) http://www.jimf-bi.org/index.php/JIMF/oai, pertama di-harvest 9 Nov 2026, terakhir terlihat 9 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Shari’a Supervisory Board and Islamic Banks’ Insolvency Risk</dc:title>
	<dc:creator xml:lang="en">Umar, Umar Habibu</dc:creator>
	<dc:creator xml:lang="en">Abduh, Muhamad</dc:creator>
	<dc:creator xml:lang="en">Besar, Mohd Hairul Azrin</dc:creator>
	<dc:subject xml:lang="en">Risk-taking, Shari'a supervisory board (SSB), SSB quality index, SSB characteristics, Islamic banks.</dc:subject>
	<dc:description xml:lang="en">This study examines how the characteristics and quality of Shari'a supervisory board (SSB) influence the insolvency risk of Islamic banks. It employs unbalanced panel data of 43 Islamic banks in 15 countries between 2010 and 2020, which are hand-collected from the banks’ annual reports. The results indicate that the SSB quality index, SSB Islamic finance professional expertise and SSB competency increase insolvency risk while the SSB members with PhDs reduce it. Meanwhile, SSB size, SSB meetings, SSB gender diversity (SSBG) and SSB members from foreign countries have no significant influence on the insolvency risk. These findings have implications for policymakers and regulators in carving policies and regulations in restraining the SSB from taking excessive risk. They can also guide the Islamic banks' board of directors and shareholders in appointing the SSB members.
Acknowledgment
The authors are grateful to the Bank Indonesia Institute and Bank Indonesia for the honorarium given after the publication.</dc:description>
	<dc:publisher xml:lang="en">Bank Indonesia</dc:publisher>
	<dc:date>2023-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jimf-bi.org/JIMF/article/view/1635</dc:identifier>
	<dc:identifier>10.21098/jimf.v9i3.1635</dc:identifier>
	<dc:source xml:lang="en">Journal of Islamic Monetary Economics and Finance; Vol. 9 No. 3 (2023); 419-442</dc:source>
	<dc:source>2460-6618</dc:source>
	<dc:source>2460-6146</dc:source>
	<dc:source>10.21098/jimf.v9i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jimf-bi.org/JIMF/article/view/1635/944</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Journal of Islamic Monetary Economics and Finance</dc:rights>
</oai_dc:dc>