印尼伊斯兰银行的多重绩效分析:利益相关者理论方法

IF 0.1 N/A RELIGION

global journal al thaqafah Pub Date : 2022-07-31 DOI:10.7187/gjat072022-4

Widana, Gusti Oka, Amrizal Amrizal

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引用次数: 0

摘要

本研究旨在建立一个基于利益相关者理论的替代测量模型，以回答对平衡计分卡(BSC)的批评。它综合了以前研究中的变量，包括工作满意度(JSA)、业务流程(BPR)、客户满意度(CSA)和财务绩效(FPE)。此外，本研究还提出了9个假设，代表了JSA、BPR、CSA和FPE之间的关系。在对印度尼西亚四大伊斯兰银行的财务数据和200名受访者的回应进行结构方程模型(SEM)分析后，这些假设被接受。这一发现证实了本研究提出的模型的稳健性。该模型表明，企业财务绩效的提高来自于JSA、BPR、CSA的良好实施，以及这些变量之间的相互作用，这些变量直接影响着企业的财务绩效。

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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The Multiple Performance Analysis of Indonesian Islamic Banks: The Stakeholder Theory Approach

This study aimed to develop an alternative measurement model based on the stakeholder theory that answers the critiques toward the Balance Score Card (BSC). It synthesized variables from previous studies, including Job Satisfaction (JSA), Business Process (BPR), Customer Satisfaction (CSA), and Financial Performance (FPE). Moreover, the study set nine hypotheses representing the relationship between JSA, BPR, CSA, and FPE. The hypotheses were accepted after the Structural Equation Modelling (SEM) analysis of the financial data of the four biggest Indonesian Islamic banks and responses from 200 respondents. This finding confirmed the robustness of the model proposed in this study. The model denotes that the FPE results from the excellent implementation of JSA, BPR, CSA, and the interaction between these variables, which directly impact financial performance.

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来源期刊

global journal al thaqafah RELIGION-

CiteScore

0.20

自引率

0.00%

发文量

期刊介绍： Global Journal Al-Thaqafah (GJAT) is a biannual journal, published by Universiti Sultan Azlan Shah (USAS), Perak, MALAYSIA. This journal is purely academic and peer reviewed. It caters to articles, research notes and reports, and book reviews on diverse topics relating to Islam and the Muslims. This journal is intended to provide an avenue for researchers and academics from all persuasions and traditions to share and discuss differing views, new ideas, theories, research outcomes, and socio-cultural and socio-political issues that impact on and directly or indirectly affect the Muslim World with the sole purpose of making this world a better place to live in. GJAT started in 2011 and was later granted the SCOPUS status in March 2014. Since then, GJAT has published numerous articles and materials from international contributors. GJAT welcomes contributions from all: academics, experts, and professionals. All articles submitted must be original, academic, of high scholarly standard, and meet the strict SCOPUS requirements. GJAT prioritizes articles that discuss fundamental issues and are of global relevance and importance, and publishes all articles that fulfill the basic criteria without prejudice (kindly refer to "Submission and Guidelines"). All decisions by GJAT to publish any article are final.