Work

The Influence of Directors’ Characteristics on the Social Performance of Sharia Banking in Indonesia

Year: 2024
Type: article
Abstract: The primary objective of this study is to furnish empirical proof relating to the influence of characteristics of board directors on social performance (SP). The sample utilized in this study comprises Sharia banking companies in Indonesia that were listed by the Financial Services Authority (OJK) between 2008 and 2019, yielding a total of 134 observations. The sample selection utilized the purposive sampling technique combined with panel data analysis. The findings of this study demonstrate that the characteristics of board directors, as indicated by the number of board members and their educational backgrounds, exert a good influence on the social performance of Sharia banking in Indonesia. Conversely, the characteristics of board directors, specifically the presence of female directors, the educational level of board members, and their age do not exert any influence on the social performance of Sharia banking in Indonesia.
Language: English
Subfield: Accounting
Open Access status: diamond
OpenAlex ID: W4402153504
FWCI:
Cites: 49
Cited by:
Related to: 10