Islamic Supervisory Board Characteristics, Intellectual Capital, Bank Performance, and Risk Taking: A Comparative Study of Indonesia and Malaysia
摘要
The purpose of this research is to demonstrate the impact of Islamic supervisory board characteristics and intellectual capital on bank performance, using risk taking as a mediating variable. The study sample included 11 Islamic banks in Indonesia and 15 Islamic banks in Malaysia, selected using the purposive sampling approach. The study period lasted 5 years, from 2015 to 2019. The tests were carried out utilizing path analysis. The findings demonstrate that the characteristics of the Islamic supervisory board and intellectual capital have no direct impact on bank performance in Indonesia and Malaysia. The findings further show that the characteristics of the Islamic supervisory board and intellectual capital have a direct impact on bank risk-taking performance in Indonesia and Malaysia. This indicates that risk-taking serves as a mediator between the characteristics of the Islamic supervisory board and bank performance. It also proves that Indonesia and Malaysia show similar results.