Abstract
This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks . The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks’ performance.
Highlights
This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks
This study founds that the implementation of Islamic performance, Islamic banks values in Islamic banks positively influences the bank performance
The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks’ performance
Summary
Data yang digunakan dalam penelitian ini adalah data dari laporan tahunan berbagai bank syariah di dunia. Dalam memilih sampel penelitian digunakan kriteria-kriteria sebagai berikut: 1) Bank syariah dengan total aset terbesar di 9 negara yang menguasai pangsa pasar bank syariah di dunia. Penelitian ini mengambil data bank syariah di 9 negara yaitu Bahrain, Saudi Arabia, Malaysia, UAE, Kuwait, Qatar, Turki, Indonesia, dan Pakistan karena 9 negara tersebut menguasai 93% aset bank syariah di seluruh dunia sehingga dengan meneliti bank syariah di 9 negara ini sudah cukup mewakili populasi bank syariah secara keseluruhan. Tiga objektif umum tersebut berasal dari tiga nilai dalam maqashid syariah yang dirumuskan oleh Abu Zahrah seperti yang sudah dijelaskan pada bagian sebelumnya, yaitu Tahdzib al-Fard (mengedukasi individu), Iqamah al-Adl (mendirikan keadilan), dan Maslahah (kesejahteraan).
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