The Effect of Good Corporate Governance (GCG), Temporary Syirkah Funds, and Profitability on the Performance of the Maqasid of Sharia Commercial Banks in Indonesia

Iftikar Arif Yuri, Annisaa Rahman, Amy Fontanela, S. Syamsurizal
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Abstract

AbstractPurpose – This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling method.Methodology – Statistical analysis used in this research is descriptive statistical analysis and by using multiple linear regression model.Findings – The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia.
良好公司治理(GCG)、临时Syirkah基金和盈利能力对印尼伊斯兰商业银行Maqasid业绩的影响
【摘要】目的:本研究旨在通过有目的的抽样方法,考察在五年内注册为伊斯兰商业银行的伊斯兰银行中,良好的公司治理、临时syirkah资金和盈利能力对伊斯兰教法绩效的影响。方法-统计分析在本研究中使用的是描述性统计分析和使用多元线性回归模型。研究结果-研究结果表明,临时叙利卡基金对伊斯兰教法的表现有影响。而良好的公司治理(独立董事会、伊斯兰教法监事会、DPS职位、审计委员会)和盈利能力并不影响伊斯兰教法的绩效。关键词:良好的公司治理,独立董事,伊斯兰教法监事会,董事总经理职位,审计委员会,临时伊斯兰基金,盈利能力,伊斯兰教法。
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