Abstract
As an institution based on sharia principles (Islamic banks) certainly has differented characteristics from other companies in its performance orientation. Islamic banking is required to work in accordance with sharia business principles and ethics, one of which is through the implementation of governance (Islamic Corporate Governance/ICG) and the utilization of capital capital (Intellectual Capital/IC) in order to achieve the objectives of establishing Islamic banks in accordance with Islamic maqashid (measured through Maqashid Syariah Index/MSI). The objectives are (1) find out and analyze the effect of Islamic Corporate Governance (ICG) disclosures to maqashid syariah index (MSI) of Indonesian Islamic banking; and (2) knowing and analyzing the influence of Intellectual Capital (IC) to maqashid syariah index (MSI) of Indonesian Islamic banking. The method used content analysis approach for ICG, the iB-VAIC method for IC and Sekaran method on MSI calculations. The sample of Islamic banks was used 11 Islamic Commercial Banks (BUS) from a population of 13 BUS in the period 2013-2017. The sampling method was used purposive sampling. The results showed that both ICG and iB-VAIC had positive and significant effects on MSI. This means that the disclosure of ICG items and IC management will have an impacted on increasing MSI value of Islamic banks. Keywords : Islamic Corporate Governance , Intellectual Capital, Maqashid Syariah Index
Highlights
As an institution based on sharia principles (Islamic banks) certainly has differented characteristics from other companies in its performance orientation
The results showed that both Islamic Corporate Governance (ICG) and Islamic Banking Value Added Intellectual Coefficient (iB-VAIC) had positive and significant effects on maqashid syariah index (MSI)
KeuanganPerusahaan Perbankan DiIntellectual Capital: Konsep dan Kajian Empiris.Yogyakarta: Graha Ilmu
Summary
Sebagai suatu lembaga yang bergerak berdasarkan prinsip-prinsip syariah (bank syariah) tentunya memiliki karakteristik yang berbeda dari perusahaan lain dalam orientasi kinerjanya. Perbankan syariah dituntut untuk bekerja sesuai dengan prinsip dan etika bisnis syariah, salah satunya melalui penerapan tata kelola (Islamic Corporate Governance/ICG) dan pemanfaatan modal capital (Intellectual Capital/IC) agar dapat mencapai tujuan didirikannya bank syariah yaitu sesuai dengan maqashid syariah (diukur melalui Maqashid Syariah Indeks/MSI). Penelitian ini bertujuan untuk (1) mengetahui dan menganalisis pengaruh pengungkapan Islamic Corporate Governance (ICG) terhadap maqashid syariah indeks (MSI) pada perbankan syariah di Indonesia; dan (2) mengetahui dan menganalisis pengaruh Intellectual Capital (IC) terhadap maqashid syariah indeks (MSI) pada perbankan syariah di Indonesia. Metode yang digunakan dalam penelitian ini menggunakan pendekatan analisis isi untuk ICG, metode iB-VAIC untuk IC dan metode Sekaran pada perhitungan MSI. Sampel bank syariah yang digunakan berjumlah 11 Bank Umum Syariah (BUS) dari populasi 13 BUS pada periode tahun 2013-2017. Kata Kunci: Islamic Corporate Governance, Intellectual Capital, Maqashid Syariah Indeks
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
