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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Intellectual Capital and Social Performance of Indonesian Islamic Banks: The Role of Sharia Supervisory Boards Monitoring Activities

Bima Cinintya Pratama, Makhrus ., Maulida Nurul Innayah

http://dx.doi.org/10.6007/IJARBSS/v12-i5/13127

Open access

This study aims to examine the social performance of Islamic banks by considering sharia supervisory board monitoring activities as antecedents. This study also examine the moderating role of Sharia supervisory boards monitoring activities to strengthen the relationship between intellectual capital dan social performance of islamic banks. Panel data regression model analysis is used for the sample of Indonesian Islamic banks during 2005-2020 periods. The results showed that intellectual capital and sharia supervisory boards monitoring activities has a positive effect towards Social Performance. Although, the results failed to prove the moderating role of Sharia supervisory boards monitoring activities in strengthening the relationship between intellectual capital dan social performance. It can be concluded that intellectual capital and the sharia supervisory boards monitoring activities could also monitor the social activities conducted by Islamic banks so that it will lead to an improvement of social performance.

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In-Text Citation: (Pratama et al., 2022)
To Cite this Article: Pratama, B. C., Makhrus, & Innayah, M. N. (2022). Intellectual Capital and Social Performance of Indonesian Islamic Banks: The Role of Sharia Supervisory Boards Monitoring Activities. International Journal of Academic Research in Business and Social Sciences, 12(5), 146–156.