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Do Board Of Directors And Shariah Supervisory Board Characteristics Affect Performance

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dc.contributor.authorAinulashikin Marzuki
dc.contributor.authorNurul Nazlia Jamil
dc.contributor.authorMuhamad Azhari Wahid
dc.contributor.authorWan Amalina Wan Abdullah
dc.date.accessioned2024-11-07T17:04:44Z
dc.date.available2024-11-07T17:04:44Z
dc.date.issued2024
dc.date.submitted2024-11-6
dc.descriptionAsian Journal of Accounting and Governance, Volume 22
dc.description.abstractThis paper aims to examine the impact of Board of Directors (BOD) and Shariah Supervisory Board (SSB) characteristics on the performance of Malaysian and Indonesian Takaful Operators (TOs). We manually collected data on BOD characteristics (size, independence of directors and women's representation) and SSB characteristics (size, women's representation, and doctoral degrees) from the annual reports of 27 TOs in Malaysia and Indonesia from 2015 to 2022. This study uses panel data analysis as its empirical approach. Specifically, the study uses generalised least square (GLS) random-effect regression. The study highlights several interesting findings: (1) larger board size and the presence of female directors impact performance negatively; (2) board independence increases performance; (3) However, large SSBs tend to increase performance; and (4) Female scholars in the SSB negatively impact the performance of the TOs.
dc.identifier.citationAinulAshikin Marzuki, Nurul Nazlia Jamil, Muhamad Azhari Wahid & Wan Amalina Wan Abdullah Do Board of Directors and Shariah Supervisory Board Characteristics Affect Performance? (n.d.). Asian Journal of Accounting and Governance, 22. https://doi.org/10.17576/AJAG-2024-22-1
dc.identifier.doi10.17576/AJAG-2024-22-1
dc.identifier.epage13
dc.identifier.issn2180-3838
dc.identifier.issue2024
dc.identifier.other510-33
dc.identifier.spage1
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/24422
dc.identifier.volume22
dc.language.isoen_US
dc.publisherPenerbit UKM
dc.relation.ispartofAsian Journal of Accounting and Governance Journal
dc.relation.issn2716-6060
dc.relation.journalAsian Journal of Accounting and Governance
dc.subjectCorporate governance
dc.subjecttakaful operators
dc.subjectfinancial performance
dc.subjectshariah supervisory board
dc.titleDo Board Of Directors And Shariah Supervisory Board Characteristics Affect Performance
dc.typetext::journal::journal article::research article
dspace.entity.typePublication
oaire.citation.volume22
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliationUniversiti Sains Islam Malaysia
oairecerif.author.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#

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