亚洲伊斯兰银行的道德认同指数与财务绩效

S. Sumiyati, Vebtasvili Vebtasvili
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引用次数: 4

摘要

这项研究是Zaki等人进行的后续研究。(2014),他探讨了伊斯兰银行对财务业绩的道德认同。本研究旨在确定亚洲伊斯兰银行违反伊斯兰教法的身份,并检验EII与财务业绩之间的关系。使用的数据是2016-2019年亚洲7家伊斯兰银行的财务数据。研究结果表明,EII值越高,伊斯兰银行对伊斯兰教法的监管就越高。然后,研究人员描述了EII与财务绩效之间的关系,通过使用资产回报率来衡量。结果是EII和财务业绩之间没有关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ethical Identity Index and Financial Performance of Islamic Banks in Asia
This study is a follow-up study conducted by Zaki et al. (2014), who explored Islamic banks' ethical identity with financial performance. This study aims to identify the identity of Islamic banks in Asia against Shari'ah law and examine the relationship between EII and financial performance. The data used are financial data from 7 Islamic banks in Asia in 2016-2019. The study results show that the higher the EII value, the higher the Islamic bank supervision of sharia. Then the researcher describes the relationship between EII and financial performance as measured by using Return On Assets. The result is that there is no relationship between EII and financial performance.
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