Skripsi
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP KINERJA MAQASHID SYARIAH PADA BANK UMUM SYARIAH DI INDONESIA “STUDI EMPIRIS BANK UMUM SYARIAH DI INDONESIA PADA PERIODE 2020-2024”
This quantitative study aims to examine the influence of the Board of Directors, Board of Commissioners, Audit Committee, Sharia Supervisory Board (SSB), and Intellectual Capital on Maqashid Sharia Performance in 13 Indonesian Sharia Commercial Banks (SCBs) over the 2020–2024 period, with a total of 64 observations, using Multiple Linear Regression. The findings indicate that the Board of Directors, Board of Commissioners, Audit Committee, and SSB do not have a significant influence on Maqashid Sharia Performance, suggesting that the role of Sharia corporate governance remains normative and not yet optimal in driving substantive welfare objectives. Conversely, Intellectual Capital was found to have a positive and significant influence (Sig. 0.000), confirming that the management of knowledge assets and innovation is a key factor promoting the achievement of sustainable Sharia objectives, especially in the preservation of intellect (hifz al-‘aql) and wealth (hifz al-mal). Consequently, SCBs are advised to enhance the substantive quality of their governance organs and optimize the management of intellectual capital to effectively integrate Maqashid Sharia values.
| Inventory Code | Barcode | Call Number | Location | Status |
|---|---|---|---|---|
| 2507006310 | T185581 | T1855812025 | Central Library (Reference) | Available but not for loan - Not for Loan |