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Zain and Shafii (2018), looked into the impact of SG on the financial and non-financial performance of

Islamic financial institutions in Malaysia through li.

Characteristics of Shariah committee

Shariah Audit

Shariah review

Shariah risk

Disclosure and transparency

Musibah, A. S., & Alfattani, W. S. B. W. Y. (2014). The mediating effect of financial performance on the
relationship between Shariah supervisory board effectiveness, intellectual capital and corporate social
responsibility, of Islamic banks in Gulf Cooperation Council countries. Asian Social Science, 10(17), 139.

Ali, M., & Azmi, W. (2016). Religion in the boardroom and its impact on Islamic banks'
performance. Review of Financial Economics, 31, 83-88.

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