人力资本、Sharia监事会质量与基于Maqasid-Shariah的绩效:跨国证据

Winwin Yadiati, Prasojo Prasojo, Inon Listyorini, Ifah Rofiqah, Rosyid Nur Anggara Putra
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引用次数: 0

摘要

本研究的目的是检验人力资本(HC)、伊斯兰教法监督委员会(SSB)的质量与以伊斯兰教法为基础的伊斯兰银行绩效之间的关系。本研究使用了Bankscope数据库2014年至2018年的二次数据。研究样本包括96家银行中的75家银行。使用动态面板回归两步广义矩法(GMM),本研究表明HC对基于sharia maqasid的性能有着显著而积极的影响。SSB质量对伊斯兰银行的业绩有显著的负面影响。这些发现支持了基于资源的理论,该理论假设更高效的人力资本可以促进实现更好的组织绩效。研究结果可以作为伊斯兰银行经理提高银行人力资本的指导方针,因为这与基于伊斯兰教法的绩效有着积极的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence
The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.
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