The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable
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 stu...
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Ümit Hacıoğlu
2021-06-01
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| Series: | International Journal of Research In Business and Social Science |
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| Online Access: | https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1233 |
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doaj-5b501e6cadb64b8ba9bd83ca06849d792021-06-15T10:30:22ZengÜmit HacıoğluInternational Journal of Research In Business and Social Science2147-44782021-06-01104758410.20525/ijrbs.v10i4.12331105The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variableSiti Aisyah0Bambang HariadiEndang MardiatiUniversity of BrawijayaThis 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.https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1233maqashid syariah performance, islamic intellectual capital, corporate governance, corporate social responsibility disclosure, reputation |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Siti Aisyah Bambang Hariadi Endang Mardiati |
| spellingShingle |
Siti Aisyah Bambang Hariadi Endang Mardiati The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable International Journal of Research In Business and Social Science maqashid syariah performance, islamic intellectual capital, corporate governance, corporate social responsibility disclosure, reputation |
| author_facet |
Siti Aisyah Bambang Hariadi Endang Mardiati |
| author_sort |
Siti Aisyah |
| title |
The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| title_short |
The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| title_full |
The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| title_fullStr |
The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| title_full_unstemmed |
The effect of Islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| title_sort |
effect of islamic intellectual capital, corporate governance, and corporate social responsibility disclosure on maqashid sharia performance, with reputation as a moderating variable |
| publisher |
Ümit Hacıoğlu |
| series |
International Journal of Research In Business and Social Science |
| issn |
2147-4478 |
| publishDate |
2021-06-01 |
| description |
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. |
| topic |
maqashid syariah performance, islamic intellectual capital, corporate governance, corporate social responsibility disclosure, reputation |
| url |
https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1233 |
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