IIMEFC | 12-13 November | Jakarta The 5 th International Islamic Monetary BOARD CHARACTERISTICS, GOOD Economics and Finance CORPORATE GOVERNANCE, MAQASHID PERFORMANCE IN ISLAMIC BANKING Muhammad Wahyudi Pranata, S. Akun Dr. Sugiyarti Fatma Laela, M.Buss(Acc)
The 5 th International Islamic Monetary Economics and Finance
LITERATURE REVIEW The 5 th International Islamic Monetary MAQASHID AGENCY THEORY Economics and Finance PERFORMANCE Agency theory is the main Maintain the objectives of the foundation for the emergence shari'ah of corporate governance practices GOOD ROLE OF BOARD CORPORATE Each board has a role in GOVERNANCE Sharia banks in their accordance with the management must refer to functions, duties and governance standards and responsibilities in the guidelines that are in implementation of GCG accordance with sharia principles to achieve 3 maqâshid shari’ah
RESEARCH The 5 th International Islamic Monetary METHOD Data Economics and Finance Collections Sample Method 03 Selection Type of 02 Research 01 Annual Report from the bank’s offjcial 12 BUS registered website. with OJK. Associative Observation of the research Research period is annual fjnancial Quantitative 2009-2017 report research with documentation and panel data GCG reports that regression have been offjcially Applied research. published.
• BOARD OWNERSHIP • Internal Ownership of BOC and BOD do not afgect the performance of maqashid shariah • BOARD EXPERTISE • SSB and BOC Expertise do not afgect the performance of maqashid shariah R E S U LT • BOARD INDEPENDENCE • BOC Independence does not afgect the • With Control Variable performance of maqashid shariah • BOARD CROSS- MEMBERSHIP • SSB and BOC Cross-membership does not afgect the performance of maqashid shariah • BOARD TENURE • BOC and BOD T enure does not afgect the performance of maqashid shariah
• BOARD OWNERSHIP • Internal Ownership of BOC and BOD do not afgect the performance of maqashid shariah • BOARD EXPERTISE • BOC Expertise afgect the performance of maqashid shariaih and SSB does not afgect the R E S U LT performance of maqashid shariah • BOARD INDEPENDENCE • BOC Independence has a negative relationship to • Without Control Variable the perfomance maqashid shariah • BOARD CROSS- MEMBERSHIP • SSB and BOC Cross-membership does not afgect the performance of maqashid shariah • BOARD TENURE • BOD T enure has a positive relationship and BOC T enure has a negative relationship to the performance of maqashid shariah
CLOSING The 5 th International Islamic Monetary Economics and Finance CONCLUSION SUGGESTIONS • Difgerence result using and • A mechanistic management withour control variable is an control system should be emphasized that is tight, direct, indication of a strong infmuence formal and impersonal for of size and growth as a control regulator. variable that afgects the • Increase Islamic Accounting performance of maqashid expertise by following SAS shariah. certifjcation for practitioner. • Financial fundamental factors are stronger than governance factors on Islamic bank performance
THANK YOU IIMEFC | 12-13 November | Jakarta The 5 th International Islamic Monetary Economics and Finance
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