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The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia

Accounting Analysis Journal · Vol. 9 No. 2 (2020) · hlm. 88–94

DOI
10.15294/aaj.v9i2.36628
ISSN
2502-6216, 2252-6765
Terbit
2020-09-27
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia performance. The population in this study was Islamic Bank listed on the Financial Services Authority (FSA) in 2013-2018 as many as 11 Islamic Banks. The sampling technique used in this study was purposive sampling method and obtained as many as 54 units of analysis. Data collection used documentation technique. The analytical method used in this study was panel data regressions using Eviews 9. The results of the study indicate that Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meeting of board do not have effect on maqashid sharia performance. The conclusion of this research is that maqashid sharia performance of Indonesian Islamic Bank just 34.138 %, that means maqashid sharia has not been a target priority in Indonesian Islamic Bank. Thus, the factors examined have not been optimized yet for achieving the goal of sharia (maqashid sharia).

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  • Bandung Islamic University
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Ahmad NurkhinAfiliasi tidak diketahui7
S MartonoAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui3
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui2
FachrurrozieAfiliasi tidak diketahui2
Muhsin MuhsinAfiliasi tidak diketahui2
Abdul RohmanBandung Islamic University2
Mendi Sri HartatiAfiliasi tidak diketahui1
Neni UciatiAfiliasi tidak diketahui1
Bayu Bagas HapsoroAfiliasi tidak diketahui1
Prabowo Yudo JayantoAfiliasi tidak diketahui1
Hamzah GymnastiarAfiliasi tidak diketahui1
KardoyoAfiliasi tidak diketahui1
Teguh Hardi RaharjoAfiliasi tidak diketahui1
KusumantoroAfiliasi tidak diketahui1
WidiyantoAfiliasi tidak diketahui1
SulhadiAfiliasi tidak diketahui1
Kusumantoro KusumantoroAfiliasi tidak diketahui1
Kardoyo KardoyoAfiliasi tidak diketahui1
Nurdian SusilowatiAfiliasi tidak diketahui1
Nurul HayatiAfiliasi tidak diketahui1
Amir MahmudAfiliasi tidak diketahui1
Satsya Yoga BaswaraAfiliasi tidak diketahui1
Anna Kania WidiatamiAfiliasi tidak diketahui1
Junjung SugiyatAfiliasi tidak diketahui1
Christian Wiradendi WolorAfiliasi tidak diketahui1
Fachrurrozie FachrurrozieAfiliasi tidak diketahui1
Asrori AsroriAfiliasi tidak diketahui1
Prabowo Yudo JayantoAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Influence of Islamic Corporate Governance  on The Performance of Maqashid Sharia in Sharia Banking in Indonesia</dc:title>
	<dc:creator>Safitri, Ria</dc:creator>
	<dc:creator>Mukhibad, Hasan</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia performance. The population in this study was Islamic Bank listed on the Financial Services Authority (FSA) in 2013-2018 as many as 11 Islamic Banks. The sampling technique used in this study was purposive sampling method and obtained as many as 54 units of analysis. Data collection used documentation technique. The analytical method used in this study was panel data regressions using Eviews 9. The results of the study indicate that Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meeting of board do not have effect on maqashid sharia performance. The conclusion of this research is that maqashid sharia performance of Indonesian Islamic Bank just 34.138 %, that means maqashid sharia has not been a target priority in Indonesian Islamic Bank. Thus, the factors examined have not been optimized yet for achieving the goal of sharia (maqashid sharia).</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-09-27</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-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/36628</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i2.36628</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 2 (2020): July; 88-94</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/36628/16959</dc:relation>
</oai_dc:dc>