Vidia Gati and Mohammad Nasih and Dian Agustia and Iman Harymawan (2020) Islamic index, independent commissioner and firm performance. Cogent Business and Management, 7 (1). pp. 1-12. ISSN 2331-1975

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Abstract

The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia is the set of personal and societal behaviour derived from Islam. A firm is included in a sharia firm if it complies with Islamic values. The sample used in this study are firms that are consistently listed on the Sharia-compliant Stock Index (ISSI) in the 2012–2018 period. The result shows that Sharia firms have better performance compared to non-Sharia firms. Additionally, Sharia firms with a smaller size of independent commissioners are associated with higher performance. These positive results indicate that Sharia positioning can improve performance and this is empirical evidence that the ethical firm has a significant influence on the performance.

Item Type:	Article
Uncontrolled Keywords:	independent commissioner, performance, sharia firm
Subjects:	H Social Sciences H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Vidia Gati UNSPECIFIED Mohammad Nasih NIDN0006086503 Dian Agustia NIDN0020086105 Iman Harymawan NIDN0020048403
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	13 Sep 2021 08:08
Last Modified:	13 Sep 2021 08:08
URI:	http://repository.unair.ac.id/id/eprint/110167
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