Effect Of Islamic Corporate Governance Research Articles

Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

Abstract Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.

Cross-Country Analysis of Transparency of Risk Information in Islamic Banks: Measurement and Effect of Islamic Corporate Governance

This study assesses the level of transparency of risk information in Islamic banks and whether the mechanism of Islamic corporate governance affects the level of transparency of risk information in Islamic banks. Data is collected from annual report and websites of Islamic banks operating in countries included in the list of countries have the most developed Islamic finance market in the world for the period 2014-2017 by performing a content analysis and regression test. This study found that the level of transparency of risk information in Islamic banks is still quite low, most Islamic banks disclose less than 60% of the risk information transparency index items in Islamic banks. In addition, there are no Islamic banks that disclose all information in the index and the highest risk information transparency score is 80.65. The regression results show that Islamic Corporate Governance has a positive association with the level of transparency of risk information in Islamic banks. This finding is very valuable for enhanching and strenthening the role and statusof SSB in governance of Islamic banks and designing policies and relevant standard to improve transparency in Islamic banks.

The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure

Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure.Design/Methodology/Approach:This study uses secondary data sources from annual reports, corporate governance reports, and financial reports of Islamic banking in Indonesia for the period 2008 to 2019, sharia banks that have not been in existence for 12 years, observations have been made since they were established until 2019. The sampling technique is done by convenience sampling, and obtained 121 observation, and research testing using regression analysis.Research findings:The results found that banking productivity fully mediates the effect of Islamic Corporate Governance on Islamic Corporate Social Responsibilty Disclosure, thus good productivity is an absolute requirement that must be fulfilled in order to carry out a good social function as reflected in the disclosure of the Islamic Corporate Social Responsibility.Theoretical contribution/ Originality: this study is to reaffirm and develop a new model of the relationship between ICG and ICSR disclosure in IBs.Practitioner/Policy implications: This research was conducted based on stakeholder theory which was later developed into stakeholder theory from an Islamic perspective.Research limitation/Implication: first, this study uses the ICG variable and the ICSR disclosure, but the researcher does not discuss the quality of disclosure. Second, this study did not test the reliability of the ICSR disclosure.

Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries

This study aims to determine the effect of Islamic corporate governance and slack resources on sustainability reporting of Islamic Commercial Banks in Indonesia and Malaysia from 2015-2018. The corporate governance in this study consists of sharia supervisory board, the size, board of directors meeting, and audit committee. This is a quantitative study that used secondary data such as the annual and sustainability report. The reporting proxy was measured by the content analysis method which consisted of 78 items from the six dimensions adopted disclosure of AAOIFI. Furthermore, the analysis technique used was panel data regression with Random Effect Model (REM) as the estimation model. The results showed that the sharia supervisory board has a negative effect on sustainability reporting, while the board size, audit committee, and slack resources have a positive effect. Meanwhile, the board of directors' meeting has no effect on sustainability reporting. Therefore, the related government agencies such as Otoritas Jasa Keuangan (Financial Service Authority/FSA) and Bank Negara Malaysia are able to consider that the regulation related to the composition of sharia supervisory board for banking is in line with international ideal standards.

The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia

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).

Analisis Pengaruh Islamic Corporate Governance terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia dan Malaysia

The objective of the research is to analyze the effect of Islamic Corporate Governance toward the earnings management of Islamic banks in Indonesia and Malaysia. In South East Asia region, Malaysia and Indonesia are two countries with significant development in Islamic banking and finance. Islamic Banks have different characteristics from conventional banks, however they still deal with the financing risk that could not be claimed, so it is necessary for them to have loan loss provision that lead to the existence of earnings management. The populations of the research are some Islamic Banks located in Indonesia and Malaysia during the period of time 2012 until 2017. The total amount of samples in the research is 108. After conducting the tabulation of data stage, there is no outlier data, so that the amount of final samples remains 108. This research used data panel regression, Fixed Effect model. The result of the research showed that the meeting of Islamic supervisory council, audit committee's independence and the meeting of audit committee have significant effect toward the earnings management, meanwhile the number of Islamic supervisory council and audit committee do not have significant effect on the earnings management.

Effect of Islamic corporate governance on customer trust: empirical study on Islamic bank

Purpose: This study aims to analyze the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.Methodology: The research method used is a quantitative method with random sampling technique. The data analysis technique used is descriptive statistics and multiple linear regression techniques to test the hypothesis.Findings: The results of the study show that (1) out of the five principles of GCG (transparency, accountability, responsibility, independency and fairness) only transparency has a positive effect on customer trust as indicated by a significance value of 0.047. (2) shariah compliance has a positive effect on customer trust, besides that shariah compliance is a very large indicator contributing to increase customer trust, indicated by a significance value of 0,000.Originality: As far as we are concerned, only a few publications examined the effect of Islamic corporate governance and shariah compliance on customer trust in Islamic bank.

Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah

This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.

Islamic Corporate Governance dalam Memoderasi Hubungan antara Kinerja Keuangan dan Islamic Social Reporting

This purpose of this study is to present empirical evidence the effect of islamic corporate governance in moderating the relationship between financial performance and islamic social reporting on islamic banks in Indonesia. As a moderating variabel, the proxie of islamic corporate governance is the score of sharia supervisory board. The population in this study is islamic banks registered in Otoritas Jasa Keuangan (OJK) during the period 2008-2017. The total of population is 13 companies which are the number of samples from the study. This study uses a data panel model that was analyzed using software Eviews 10. Analysis result prove that financial performance affects on islamic social reporting while islamic corporate governance cannot moderate the relationship between financial performance and islamic social reporting. For the control variables, company size has an effect on islamic social reporting but leverage has no effect on islamic social reporting.

The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

ANALISIS ISLAMIC CORPORATE GOVERNANCE DAN ISLAMIC CORPORATE SOCIAL RESPOSIBILITY DALAM DISIPLIN PASAR PERBANKAN SYARIAH DI INDONESIA

The objectives of this study are determine the effect of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on market discipline with financial performance as an intervening variable. The ICG and ICSR disclosures is measured from the disclosure score compiled based of IFSB standard, AAOIFI, and relevant previous research. Market discipline measured by the ratio of deposit growth. While financial performance measured by profitability ratios in ROA and ROE. The sample used 11 Islamic banks in Indonesia were selected using purposive sampling method. Empirical testing uses the method of Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of content analysis on the sharia bank information reports for the period 2013-2015 show that the level of ICG and ICSR disclosure is quite good, namely 62% and 60% respectively. The empirical test was proved that ICG and ICSR disclosures have a positive and significant effect on market discipline. Financial performance is not able to be an ICG and ICSR liaison variable to the market discipline of Islamic banks significant direct effect on the market discipline of Islamic banks. Financial performance has’nt significant on market discipline, and that is’nt being intervening variabels to the market discipline of Islamic banks.

Islamic Corporate Governance and Islamic Banking Financial Performance

This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the frequency of sharia supervisory board meetings and the size of the audit committee positively influences the financial performance of Islamic banks. While the size of the area and the age of the area does not affect the Financial Performance.

Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance

The purpose of the study was to investigate the effect of Islamic corporate governance on <em>tax avoidance</em> of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.

Apa determinan tingkat pengungkapan Islamic Social Reporting bank umum syariah Indonesia?

The inconsistent result of previous studies on the effect of Islamic corporate governance, good corporate governance, profitability, liquidity, and the age of the company may be due to the use of different indicators. This study aims to analyze factors influencing the disclosure index of Islamic Social Reporting (ISR) general Islamic banks for the period of 2014-2017. The research sample was 48 firm-year observations from 12 banks. The statistical tool used to test the hypothesis is using Autoregressive Conditional Heteroskedasticity (ARCH) with the help of Eviews software version 9. The results of this study indicated that the Islamic Corporate Governance and age of the banks are the determinants of the ISR while Good Corporate Governance, Liquidity and profitability variables have no effect on the ISR disclosure.

Analisis Pengaruh Islamic Corporate Governance (ICG) Dan Intellectual Capital (IC) Terhadap Maqashid Syariah Indeks (MSI) Pada Perbankan Syariah Di Indonesia

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

Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance

Objective - The objective of the study is to analyze the application of Islamic Corporate Governance (ICG) on Sustainable Business, focusing on Islamic Financial Performance as a mediating variable in Islamic Banks in Indonesia. Methodology/Technique - The population and sample in the study consists of 9 Islamic Banks. The study uses partial least square (PLS), and the data is collected from public reports for the period between 2010 and 2015. The variables of the study are: Islamic Corporate Governance as an independent variable, Sustainable Business as the dependent variable and Financial Performance as a mediating variable. Findings - The study shows that Islamic Corporate Governance (ICG) has a positive significant effect on Islamic Financial Performance, Islamic Corporate Governance (ICG) has no effect on Sustainable Business, and Islamic Financial Performance has a positive effect on Sustainable Business. The findings also show that Islamic Financial Performance can have an indirect impact to mediating the effect of Islamic Corporate Governance on Sustainable Business Islamic Bank. Novelty - Using Murabahah ratio to measure Islamic Financial Performance. Type of Paper: Empirical Keywords: Islamic Corporate Governance; Islamic Financial Performance; Sustainable Business. JEL Classification: G21, L22, M41.

Effect of Islamic Corporate Governance on the Relationship Between Pressure, Opportunity, Rationalization, Capability and Banking Fraud in Selected Banks in Nigeria: A Pilot Test

The aim of this paper is to examine a few sample data on the effect of Islamic corporate governance on the relationship between pressure, opportunity, rationalization, capability and banking fraud in selected banks in Nigeria. Thus, instruments such as content and face validity, reliability and the data normality were also examined based on the on revised version by an expert, a few data were analyzed using the statistical software SPSS version 17. The result reveals that the instruments are reliable and the data for pilot study show evidence of rational normality.