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.
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 v...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi Mara Selangor
2020
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| Online Access: | https://ir.uitm.edu.my/id/eprint/33022/ |
| _version_ | 1848808174675558400 |
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| author | Fakhruddin, Iwan Jusoh, Mohd. Abdullah Mat Noerwani, Norlia |
| author_facet | Fakhruddin, Iwan Jusoh, Mohd. Abdullah Mat Noerwani, Norlia |
| author_sort | Fakhruddin, Iwan |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:54:32Z |
| format | Article |
| id | uitm-33022 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:54:32Z |
| publishDate | 2020 |
| publisher | Universiti Teknologi Mara Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-330222020-08-13T04:41:40Z https://ir.uitm.edu.my/id/eprint/33022/ 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. abrij Fakhruddin, Iwan Jusoh, Mohd. Abdullah Mat Noerwani, Norlia HG Finance HJ Public Finance Finance, Islamic 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. Universiti Teknologi Mara Selangor 2020-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/33022/1/33022.pdf 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. (2020) Advances in Business Research International Journal <https://ir.uitm.edu.my/view/publication/Advances_in_Business_Research_International_Journal.html>, 6 (1). pp. 1-5. ISSN 2462-1838 |
| spellingShingle | HG Finance HJ Public Finance Finance, Islamic Fakhruddin, Iwan Jusoh, Mohd. Abdullah Mat Noerwani, Norlia 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. |
| title | 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. |
| title_full | 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. |
| title_fullStr | 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. |
| title_full_unstemmed | 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. |
| title_short | 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. |
| title_sort | 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. |
| topic | HG Finance HJ Public Finance Finance, Islamic |
| url | https://ir.uitm.edu.my/id/eprint/33022/ |