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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) · pp. 88–94

DOI
10.15294/aaj.v9i2.36628
ISSN
2502-6216, 2252-6765
Published
2020-09-27
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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).

Collaboration network of the authors

28 authors · 92 co-authorship links

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  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ahmad NurkhinAffiliation unknown5
S MartonoAffiliation unknown3
Indah AnisykurlillahAffiliation unknown3
Indah Fajarini Sri WahyuningrumAffiliation unknown2
FachrurrozieAffiliation unknown2
Muhsin MuhsinAffiliation unknown2
Mendi Sri HartatiAffiliation unknown1
Neni UciatiAffiliation unknown1
Bayu Bagas HapsoroAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
Hamzah GymnastiarAffiliation unknown1
KardoyoAffiliation unknown1
Teguh Hardi RaharjoAffiliation unknown1
KusumantoroAffiliation unknown1
WidiyantoAffiliation unknown1
SulhadiAffiliation unknown1
Kusumantoro KusumantoroAffiliation unknown1
Kardoyo KardoyoAffiliation unknown1
Amir MahmudUniversitas Yudharta Pasuruan1
Nurdian SusilowatiAffiliation unknown1
Nurul HayatiAffiliation unknown1
Satsya Yoga BaswaraAffiliation unknown1
Anna Kania WidiatamiAffiliation unknown1
Junjung SugiyatAffiliation unknown1
Abdul RohmanAffiliation unknown1
Christian Wiradendi WolorAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<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>