Islamic index, independent commissioner and firm performance

Gati, Vidia; Nasih, Mohammad; Agustia, Dian; Harymawan, Iman

doi:10.1080/23311975.2020.1824440

Cited by 12 publications

(9 citation statements)

References 33 publications

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“…Based on the criteria, there are 15 Islamic banks from 3 countries (Indonesia, Malaysia and Bahrain) with total data are 135 data. Those countries are the top ten countries which have many consumers in the halal industry for certain sectors (Gati et al, 2020). Table 3 describes the statistics descriptive of the variables.…”

Section: Empirical Results and Discussionmentioning

confidence: 99%

The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks

Muhammad

Annuar

Taufik

et al. 2021

Cogent Business & Management

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This paper aims to examine the influence of SSBs' characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks that can create the well-being. The samples in this study are Islamic banks in Asia and Gulf Cooperation Countries (GCC) for the period of 2010 to 2018. The characteristics of SSB consist of the number of SSB members, cross membership, level of education, expertise, remuneration and rotation. This study analyzes the data using data panel regression with software of reviews. This study finds that SSB size has negative influence while education and expertise have positive influence toward sharia compliance of Islamic banks. Meanwhile, cross membership, remuneration and rotation of SSB members do not influence sharia compliance of Islamic banks. In general, the role of SSB in carrying out the function of creating well-being for the community has not ABOUT THE AUTHORS

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Section: Empirical Results and Discussionmentioning

confidence: 99%

The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks

Muhammad

Annuar

Taufik

et al. 2021

Cogent Business & Management

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“…Capital structure is measured using the ratio of total debt to total assets (DTA), corporate governance is measured by two variables, namely the number of independent commissioners (IC) and institutional ownership (IO). (Evana, 2020); (Phuong et al, 2022); (Gati et al, 2020) Source: Data processed, 2022…”

Section: Resultsmentioning

confidence: 99%

“…One of their duties is to supervise and represent the interests of minority shareholders, so that their role is expected to have a positive impact on the Company and shareholders. Abidin, (2009); Kiptoo et al, (2021); Phuong et al, (2022); dan Gati et al, (2020) revealed that independent commissioners have a positive influence on firm performance. However, another study found that the existence of independent commissioners has no influence on performance, it happens when directors have less than optimal performance (Karim & Purwanto, 2020;Prabowo & Simpson, 2011;Setiawan et al, 2019).…”

Section: Introductionmentioning

confidence: 95%

Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Hardana¹,

Hasibuan²,

Hasibuan³

2023

ijerfa

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Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. And the joint influence of tax aggressiveness, capital structure, governance on company performance. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.

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“…Organizations that follow sharia procedures outperform their non-sharia compliant counterparts (Gati et al, 2020). However, the influence of Islam's diversity on organizational success is still up for debate (Hassan & Marimuthu, 2018).…”

Section: Discussionmentioning

confidence: 99%

“…If a company adheres to Islamic ideals, it is classified as a sharia organization, and sharia-compliant organizations outperform the non-sharia compliant organizations. Sharia positioning may boost performance, and they provide actual proof that the ethical firm has a substantial impact on outcomes (Gati et al, 2020).…”

Section: Sharia-compliant Organizationmentioning

confidence: 96%

Systematic Literature Review on the Relationship Between Islam and Organizational Performance

Annuar¹,

Kasuma²

2021

IJARBSS

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Since most research on Islam and organisational performance focus on specific area such as finance, human capital, banking services, waqaf, and entrepreneurship, this paper will attempt to study the overall relationship between Islam and organizational performance using systematic literature review without restricting its scope only on specific area of study, business or industry. This study is guided by adapting RepOrting standards for Systematic Evidence Syntheses (ROSES) review protocol. Based on thematic analysis, this study has identified five main themes -financial affairs, sharia-compliant organizations, Islamic human capital, social and network affairs, and environmental issues and tourism, and two subthemes -organizational roles, and Islamic banking. This research made several key contributions to the field's practical applications and body of knowledge, namely the role of Islam in organizational performance, the identification of the shortcomings of the implementation of sharia-compliant products and services. Future research should look further on how to improve the shortcomings that have been identified in this study, which include the products and services offered by Islamic financial institutions, and how these institutions can improve their services further to benefit their stakeholders even more.

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Islamic index, independent commissioner and firm performance

Cited by 12 publications

References 33 publications

The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks

The influence of the SSB’s characteristics toward Sharia compliance of Islamic banks

Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Systematic Literature Review on the Relationship Between Islam and Organizational Performance

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