IDEAS home Printed from https://ideas.repec.org/a/ebi/jiesad/v1y2024i1p25-32.html

Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation

Author

Listed:
  • Annisa Qurrota A'yun

    (Departemen Management, Vocational School, Universitas Diponegoro, Semarang, Indonesia.)

  • Gehad Mohammed Sultan Saif

    (Faculty of Administrative Sciences, University of Aden, Aden, Yemen.)

  • Rama Andriansa

    (Department of Management, Business Economics, Universitas Sebelas Maret, Surakarta, Indonesia)

  • Arif Nur Rahman

    (Department of Accounting, Business Economics, Universitas Muhammadiyah Surakarta, Surakarta,Indonesia)

  • Aditya Danang Saputra

    (Department of Accounting, Business Economics, Universitas Muhammadiyah Surakarta, Surakarta,Indonesia)

  • Mey Ayu Lestari

    (Accounting Science, Economics and Business, University of Lampung, Lampung, Indonesia)

Abstract

This study investigates the performance of Islamic banking in Indonesia by analyzing the impact of Islamic Intellectual Capital (iB-VAIC) on Maqashid Shariah performance, with corporate governance as a moderating variable. Data from annual reports of Sharia-compliant banks listed on the Indonesia Stock Exchange over the period 2019-2023 were analyzed using multiple regression analysis in SPSS. The results reveal a negative direct effect of Islamic intellectual capital and board meetings on Maqashid Shariah performance. However, the interaction between Islamic intellectual capital and board meetings positively influences performance, suggesting a moderating role of corporate governance. These findings underscore the importance of effective management of intellectual capital and governance mechanisms to enhance performance aligned with Shariah principles in Islamic banking. Further research is recommended to deepen our understanding of these relationships and inform strategic decisions in the Islamic banking sector.

Suggested Citation

  • Annisa Qurrota A'yun & Gehad Mohammed Sultan Saif & Rama Andriansa & Arif Nur Rahman & Aditya Danang Saputra & Mey Ayu Lestari, 2024. "Islamic Intellectual Capital: Unveiling its Impact on Maqashid Shariah Performance under Corporate Governance Moderation," Jurnal International Economic Sharia, PT. Inovasi Analisis Data, vol. 1(1), pages 25-32.
    • Handle: RePEc:ebi:jiesad:v:1:y:2024:i:1:p:25-32
    DOI: 10.69725/jies.v1i1.39
    as

    Download full text from publisher

    File URL: https://analysisdata.co.id/index.php/JIES/article/view/39
    Download Restriction: no
    File URL: https://analysisdata.co.id/index.php/JIES/article/download/39/29
    Download Restriction: no
    File URL: https://libkey.io/10.69725/jies.v1i1.39?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebi:jiesad:v:1:y:2024:i:1:p:25-32. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Agus Dwianto (email available below). General contact details of provider: https://analysisdata.co.id/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.