The Role of Good Governance on Maqoshid Index Performance: The Case of Islamic Bank in Indonesia

Firmansyah, Irman and Wahid, Nisa Noor and Fadillah, Adil Ridlo and Kusmayadi, Dedi The Role of Good Governance on Maqoshid Index Performance: The Case of Islamic Bank in Indonesia. In: Proceedings of the 7th International Conference on Multidisciplinary Research.

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Abstract

This study aims to analyse the performance of each Islamic bank through the maqoshid sharia index approach, which measures the performance in accordance with the Islamic banks operational purpose. In addition, the important factor in improving performance is the implementation of good governance so that it will be tested the influence of good corporate governance on maqoshid shariaperformance. This research was conducted at Islamicbanks in Indonesia in period of 2012 until 2016. The result of research shows that overall, the best performing bank of maqoshidshariais Bank PaninSyariah. In addition, the results of the regression show that good corporate governance does not affect the performance of maqoshid shariain Islamic banks in Indonesia. This research proves that good governance in Islamic bank has not been able to improve the performance of maqoshid sharia. The biggest possibility is that banks still prioritize earnings as a measure of performance

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi > Artikel Dosen Akuntansi
Depositing User: Mrs Linda Amelia Oktavia
Date Deposited: 14 Apr 2023 09:08
Last Modified: 14 Apr 2023 09:08
URI: http://repositori.unsil.ac.id/id/eprint/9088

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