Abstract
This study aims to show that there is a positive relationship between Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility on the performance of maqashid sharia, and this study wants to show that reputation strengthens this positive relationship. This study's sample consists of 33 annual reports from 11 Islamic banking companies in Indonesia for the 2016-2018 period, chosen using the purposive sampling method. This study was tested by using the Moderated Regression Analysis test. The results of this study indicate that Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility have a negative effect on the performance of Islamic maqashid. The role of reputation can not increase the relationship of Islamic intellectual capital to the performance of maqashid sharia. Reputation also can not increase the relationship of disclosure of corporate social responsibility to the performance of maqashid sharia, but reputation has been proven to improve the relationship of corporate governance to the performance of maqashid sharia. The results of this study are input for the Financial Services Authority (OJK) and Bank Indonesia (BI) as regulators to monitor the performance of Islamic financial institutions in order to protect the public interest as a whole.
Highlights
The development of Islamic financial institutions in Indonesia is currently quite fast and is starting to be in demand by the public, especially Muslims
The results of this study found empirical evidence that Islamic intellectual capital is not one of the factors that can affect the performance of maqashid sharia
The results of this study found that corporate governance is not another factor that can affect the performance of Islamic maqashid
Summary
The development of Islamic financial institutions in Indonesia is currently quite fast and is starting to be in demand by the public, especially Muslims. In addition to Islamic intellectual capital, is a system management banking designed to improve bank performance, protect stakeholders, and improve compliance with laws, regulations, and generally accepted ethical values.in building public trust, it is necessary to implement GCG as a condition for developing well and health (Zarkasyi, 2008). According to Istianah et al (2015), the overall disclosure of social responsibility in the perspective of maqashid sharia based on the Islamic social reporting index is 61%.The results of the research by Harapan et al (2014) show that ISR has an influence on company profitability. If this research gap raises an assumption that there are other factors that can strengthen or weaken the relationship between the influence of Islamic intellectual capital, corporate governance and disclosure of corporate social responsibility on the performance of Islamic maqashid with reputation as a moderating variable. The public trust in Islamic banks will automatically increase in line with the increasing performance of Islamic banks
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
