Influence cross membership and qualifications of the shari’ah supervisory board’s towards the shari’ah compliance related SSB information / Iwan Fakhruddin, Mohd. Abdullah Bin Jusoh and Norlia Binti Mat Noerwani.

Fakhruddin, Iwan and Jusoh, Mohd. Abdullah and Mat Noerwani, Norlia (2020) Influence cross membership and qualifications of the shari’ah supervisory board’s towards the shari’ah compliance related SSB information / Iwan Fakhruddin, Mohd. Abdullah Bin Jusoh and Norlia Binti Mat Noerwani. Advances in Business Research International Journal, 6 (1). pp. 1-5. ISSN 2462-1838

Abstract

The purpose of this paper to analyze the influence of Shari’ah Supervisory Board Cross Memberships and Shari’ah Supervisory Board Qualification toward Shari’ah compliance related SSB information. In addition, this paper also explains the variable firm size as a control variable. The use of control variables so that the influence of SSB on compliance does not depend on other variables. This study reviews the Shari’ah compliance related SSB information as stated in the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standard, primarily compliance level with AAOIFI standards No 1 and No 5 related to Shari’ah Supervisory Board (SSB). This paper finds that’s the coefficient estimates variable of SSB Cross membership is positive significant at the 10% level. The coefficient estimates on SSB Qualification is negative significant at the 5% level. Furthermore, we also find that the bank size as a control variable has a significant positive effect at 1% level.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Fakhruddin, IwanUNSPECIFIED
Jusoh, Mohd. AbdullahUNSPECIFIED
Mat Noerwani, NorliaUNSPECIFIED
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > Finance, Islamic
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Business and Management
Journal or Publication Title: Advances in Business Research International Journal
Journal: UiTM Journal > Advances in Business Research International Journal (ABRIJ)
ISSN: 2462-1838
Volume: 6
Number: 1
Page Range: pp. 1-5
Item ID: 33022
Uncontrolled Keywords: SSB cross membership, SSB qualification, Shari’ah Compliance, SSB information
URI: http://ir.uitm.edu.my/id/eprint/33022

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