Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara

Muhammad Reza, Evony Silvino Violita


This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks  positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks’ performance.


Islamic values; annual report; maqashid index; performance; Islamic banks

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Accounting Department supported by IAI KAPd Wilayah Aceh
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143


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