Jurnal Akademi Akuntansi (JAA)
Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)

Kinerja Sosial Perbankan Syariah Di Indonesia: Peran Intellectual Capital, Sharia Compliance, Dan Dewan Pengawas Syariah

Felia Oktafiani (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah)
Bima Cinintya Pratama (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah)
Azmi Fitriati (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah)
Tiara Pandansari (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah)



Article Info

Publish Date
31 May 2022

Abstract

Islamic banking in carrying out its performance is not only business-oriented but also social orientation while still based on Islamic principles, that is what distinguishes Islamic banks from conventional banks. Social performance in Islamic banks can be realized through its role in providing benefit to mankind based on Sharia goals. The purpose of this study was to determine the effect of Intellectual Capital, Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board on Social Performance. The population used in this study is Islamic Commercial Banks in 2008-2020 which are registered with the Financial Services Authority. The sampling technique used is purposive sampling technique with pooled unbalance sample in order to obtain observational data of 131 data that have met the criteria. The data analysis technique used is multiple regression analysis. The results of this study indicate that the variables of Sharia Compliance, Education, and Reputation of the Sharia Supervisory Board (SSB) have a significant positive effect on the Social Performance of Islamic banking. While the variable Intellectual Capital does not affect the social performance of Islamic banking. If Islamic banking in Indonesia is able to maximize the implementation of sharia compliance, maintain the quality of DPS education, as well as the reputation of DPS to remain good, the social performance will be even better, this can also be supported by intellectual capital if its implementation is managed and maximized.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...