Lia Dahlia Iryani, Winwin Yadiati, Eddy Mulyadi Soepardi, Iwan Triyuwono

Judul	:	The Moderating Effect of Shariah Governance on Financial and Maqasid Shariah Performance: Evidence from Islamic Banks in Indonesia
Abstrak	:	The aim of this research is to assess the effect of financial performance to Maqasid Shariah performance with shariah governance as a moderating variable. Financial performance can be measured based on three criteria: firm size (FS), return on  asset (ROA) and  asset  structure, while Maqasid Shariah performance is  measured by zakat, infaq, shadaqoh and awqaf (ZISWAF) and qordhul hasan (QH). Shariah governance (SG) is measured by the proportion of independent board of commissioners’ members, board size, audit committee, and shariah supervisory board.   The data in this study are the secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research employed a quantitative approach with panel data regression using E-views 9.0 software. The method for the data analysis used factor analysis. The results show that the effects of FS and ROA on Maqasid Shariah performance are significant,  and  the  implementation  of  shariah  governance  is  generally  proven  to  play  a  significant  role  in moderating the effect of FS and ROA on  Maqasid Shariah performance. The better the implementation of SG, the stronger the predictability of Maqasid Shariah, and shariah governance has a positive effect on Maqasid Shariah. Keywords: Proportion of independent board of commissioners; Board size, audit committee; Shariah Supervisory Board (SSB); Financial performance; ZISW; Qardhul hasan.
Tahun	:	2018	Media Publikasi	:	Jurnal Internasional
Kategori	:	Jurnal	No/Vol/Tahun	:	10 / 10 / 2019
ISSN/ISBN	:	2411-9458, 2413-6670
PTN/S	:	Pakuan	Program Studi	:	AKUNTANSI (D3)
Bibliography	:
URL	:	https:arpgweb.com/journal/journal/7