Inten Meutia, - and Mohamad Adam, - and Dr. Rulyanti Susi Wardhani, S.E., M.Si., - (2019) Do sharia compliance affect islamic banks performance? Evidence from islamic banks in Indonesia. Journal of Emerging Economies & Islamic Research, 7 (3). pp. 12-25. ISSN 2289 - 2559
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Sharia compliance is very important for Islamic financial institutions. This study has two objectives, namely to determine the level of sharia compliance in Islamic banks in Indonesia, as well as to prove whether the sharia compliance affects the performance of Islamic banks in Indonesia. To prove this, the researcher observed the annual report of 11 Islamic banks in Indonesia for the period 2012 to 2016. Sharia compliance is measured through the level of sharia governance in Islamic banks. Sharia governance instruments used refer to Hasan (2011). While the performance of Islamic banks is measured by ROA and ROE. Content analysis is used to identify sharia governance disclosures in annual reports. The study revealed that, on average the level of sharia compliance of Islamic bank in Indonesia is at the level of best practice. While the results of statistical tests prove that there is no significant effect sharia compliance on the performance of Islamic banks both measured by ROA and ROE.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Sharia compliance; sharia governance; financial performance; Islamic banking |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | KARYA TULIS DOSEN |
| Depositing User: | UPT Perpustakaan UBB |
| Date Deposited: | 12 Jun 2023 02:26 |
| Last Modified: | 12 Jun 2023 02:26 |
| URI: | http://repository.ubb.ac.id/id/eprint/7630 |
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