The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya

This study aims to explain the relationship between Intellectual Capital (IC) and governance mechanism of the Sharia Supervisory Board (SSB) with 4 (four) components, namely educational background, reputation, cross-membership, and gender diversity towards Social Performance (SP) of Islamic Banks in...

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Main Author:	Bima Cinintya, Pratama
Format:	Thesis
Language:	English
Published:	2023
Subjects:	General works Financial institutions
Online Access:	https://ir.uitm.edu.my/id/eprint/88673/2/88673.pdf
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id	my-uitm-ir.88673
record_format	uketd_dc
spelling	my-uitm-ir.886732024-03-04T07:57:28Z The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya 2023 Bima Cinintya, Pratama General works. Financial institutions This study aims to explain the relationship between Intellectual Capital (IC) and governance mechanism of the Sharia Supervisory Board (SSB) with 4 (four) components, namely educational background, reputation, cross-membership, and gender diversity towards Social Performance (SP) of Islamic Banks in Indonesia and Malaysia. This study also, examines the moderating role of SSB characteristics in strengthening the use of IC in improving SP. The objective of Islamic economics is not only to concentrate on commercial goals stated in achieving maximum profit but also on its role in providing welfare to the community, which is the social performance. This social performance is achieved through maqasid sharia performance with 3 (three) objectives, namely education (Tahdhib al-Fard), justice (AI-'Adl), and public interest (Al-Maslahah) to improve the welfare of the community. Islamic banks will help to achieve the SDGs by building social performance and assisting in achieving the Sustainable Development Goals (SDGs). This research is important to improve Islamic banks' social performance. This study was carried out using panel data regression models analysis. Overall, the empirical findings reveal a significant and positive association between intellectual capital efficiency and Islamic banks' social performance in Indonesia and Malaysia. The findings imply that Islamic bank stakeholders in Indonesia and Malaysia should consider intellectual capital resources as one of the factors that leads to better social performance for Islamic banks. On the other hand, each of the SSB characteristics appears to have a different relationship with the social performance of Islamic banks in both countries. While in Indonesia, the SSB educational background has a positive relationship on SP and SSB reputation and cross-membership have negative relationship on SP, those SSB characteristics has no relationship on SP in Malaysia. 2023 Thesis https://ir.uitm.edu.my/id/eprint/88673/ https://ir.uitm.edu.my/id/eprint/88673/2/88673.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy Kamaluddin, Amrizah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Kamaluddin, Amrizah
topic	General works Financial institutions
spellingShingle	General works Financial institutions Bima Cinintya, Pratama The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
description	This study aims to explain the relationship between Intellectual Capital (IC) and governance mechanism of the Sharia Supervisory Board (SSB) with 4 (four) components, namely educational background, reputation, cross-membership, and gender diversity towards Social Performance (SP) of Islamic Banks in Indonesia and Malaysia. This study also, examines the moderating role of SSB characteristics in strengthening the use of IC in improving SP. The objective of Islamic economics is not only to concentrate on commercial goals stated in achieving maximum profit but also on its role in providing welfare to the community, which is the social performance. This social performance is achieved through maqasid sharia performance with 3 (three) objectives, namely education (Tahdhib al-Fard), justice (AI-'Adl), and public interest (Al-Maslahah) to improve the welfare of the community. Islamic banks will help to achieve the SDGs by building social performance and assisting in achieving the Sustainable Development Goals (SDGs). This research is important to improve Islamic banks' social performance. This study was carried out using panel data regression models analysis. Overall, the empirical findings reveal a significant and positive association between intellectual capital efficiency and Islamic banks' social performance in Indonesia and Malaysia. The findings imply that Islamic bank stakeholders in Indonesia and Malaysia should consider intellectual capital resources as one of the factors that leads to better social performance for Islamic banks. On the other hand, each of the SSB characteristics appears to have a different relationship with the social performance of Islamic banks in both countries. While in Indonesia, the SSB educational background has a positive relationship on SP and SSB reputation and cross-membership have negative relationship on SP, those SSB characteristics has no relationship on SP in Malaysia.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Bima Cinintya, Pratama
author_facet	Bima Cinintya, Pratama
author_sort	Bima Cinintya, Pratama
title	The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
title_short	The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
title_full	The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
title_fullStr	The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
title_full_unstemmed	The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya
title_sort	social performance of islamic banks in indonesia and malaysia: the role of intellectual capital and shariah supervisory boards / pratama bima cinintya
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/88673/2/88673.pdf
_version_	1794192140469796864

The social performance of Islamic banks in Indonesia and Malaysia: The role of intellectual capital and shariah supervisory boards / Pratama Bima Cinintya

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