The Influence of The Characteristics of The Sharia Supervisory Board on The Maqashid Syariah Index in Sharia Commercial Banks
Abstract: This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index. Keywords: Islamic Commercial Banks, Sharia Supervisory Board, Maqashid Syariah Index
Authors
- Muhamad Umar
- Ratih Setianingsih
- Muhammad Syaiful Nurasman
Institutions
- Bandung Institute of Technology (ID)
- Politeknik Negeri Bandung
Publication Details
- Journal
- Indonesian Journal of Economics and Management
- Published
- 2024-11-30
- DOI
- https://doi.org/10.35313/ijem.v5i1.6568
- Primary Topic
- Islamic Finance and Banking Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00