Formosa Journal of Science and Technology (FJST)
Vol. 2 No. 3 (2023): March 2023

Transparency and Performance of Islamic Banking the Implications for Profit Distribution (Empirical Study of Indonesia and Malaysia)

Indah Setia Utami (Department of Accounting, Faculty of Economic, Universitas Terbuka)

Article Info

Publish Date
31 Mar 2023

Abstract

The objective of this paper is to assess the effect of transparency and performance on the distribution of profits in Islamic banks in Indonesia and Malaysia. This study employed content analysis of published annual reports as well as multiple regression analysis. Samples were taken using the purposive sampling technique. The results of the analysis showed that both transparency and performance simultaneously have a positive effect on profit distribution, but partially only transparency has an effect on profit distribution. This could be due to the fact that in Indonesia and Malaysia, Islamic banks operate in a dual banking system where both conventional and Islamic banks coexist. These banks compete with each other for deposit shares.

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Journal Info
Formosa Journal of Science and Technology (FJST)
Website

Abbrev

fjst

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Science and Technology (FJST) is an open-access scientific journal that publishing full-length research papers and review articles covering subjects that fall under the wide spectrum of science and technology. FJST journal is dedicated towards dissemination of knowledge related to ...