Determinant of the level of sharia compliance of Islamic banks in Indonesia

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE
Muhammad Adib Hasani, Rifqi Muhammad
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引用次数: 0

Abstract

This study aims to examine the relationship between SSB remuneration, SSB cross-membership, board independence, audit committee independence, IAH, leverage, profitability, and firm size to the level of sharia compliance of Islamic banks. In this study, sharia compliance is measured by an index compiled in previous studies. The sample used in this study is 10 Islamic banks that have published annual reports on each website with an observation period between 2015-2020. Multiple regression analysis using EViews 10 application. The results of this study indicate that board independence, audit committee independence, firm size, and SSB cross-membership significantly affect sharia compliance. While SSB remuneration, IAH, leverage, and profitability do not affect the level of sharia compliance.
决定印尼伊斯兰银行遵守伊斯兰教法水平的因素
本研究旨在探讨伊斯兰银行的SSB薪酬、SSB交叉成员、董事会独立性、审计委员会独立性、IAH、杠杆率、盈利能力和公司规模与伊斯兰教法合规水平之间的关系。在这项研究中,伊斯兰教法的遵守是通过先前研究编制的指数来衡量的。本研究使用的样本是10家伊斯兰银行,这些银行在每个网站上发布了年度报告,观察期为2015-2020年。使用EViews 10应用程序进行多元回归分析。研究结果表明,董事会独立性、审计委员会独立性、公司规模和SSB交叉成员显著影响伊斯兰教法合规。而SSB薪酬、IAH、杠杆率和盈利能力并不影响伊斯兰教法合规水平。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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