أثر خصائص هيئة الرقابة الشرعية على الأداء المالي : دراسة تطبيقية على عينة من المصارف الإسلامية الخليجية

الملخص EN

This study aimed to find out the effect of the characteristics of the Shariah Supervisory Board (SSB) on the financial performance of the Gulf Islamic banks.

The study used four independent variables from the characteristics of the Shariah supervisory board, namely (SSB size, SSB educational qualification, SSB reputation, and SSB cross membership), and a dependent variable to measure financial performance represented in return on assets.

The sample of the study consisted of (8) Islamic banks in the Gulf, during the period from 2015-2019.

The study used descriptive statistics, Pearson Correlation Matrix, and multiple regression analysis to test hypotheses.

The results showed that there was a statistically significant effect between (SSB size, SSB cross membership) and financial performance.

While the results of the study did not find a statistically significant effect between (SSB educational qualification, SSB reputation) and financial performance.

Based on these results, the study recommended that the management of Islamic banks pay attention to qualification for the employees of the Islamic bank, to increases the efficiency of banking operations and activities.

Pay attention to the reputation of the members of the Shariah Supervisory Board because that brings more confidence to customers towards the bank and its transactions.