Islamicity Financial Performance Index in Indonesian Islamic Banks
Shirkah Journal of Economics and Business
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Title |
Islamicity Financial Performance Index in Indonesian Islamic Banks
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Creator |
Andraeny, Dita
Putri, Dessy Diana |
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Subject |
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Description |
This study aims to critically analyze the effect of islamic social reporting, intellectual capital and the sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic banks which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index
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Publisher |
IAIN Surakarta
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Contributor |
—
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Date |
2017-12-24
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://shirkah.or.id/new-ojs/index.php/home/article/view/170
10.22515/shirkah.v2i3.170 |
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Source |
Shirkah: Journal of Economics and Business; Vol 2, No 3 (2017)
2503-4243 2503-4235 |
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Language |
eng
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Relation |
http://shirkah.or.id/new-ojs/index.php/home/article/view/170/34
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Rights |
Copyright (c) 2018 Shirkah: Journal of Economics and Business
http://creativecommons.org/licenses/by-nc/4.0 |
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