تحقیقات مالی اسلامی

اثرات کوتاه‌مدت و بلندمدت نظارت شرعی بر عملکرد بانک‌ها

نوع مقاله : همایش ملی بانکداری اسلامی ایرانی - مرکز مطالعات بانک ملی

نویسنده

استادیار، گروه مطالعات بانکداری، پژوهشکده پولی و بانکی، بانک مرکزی، تهران، ایران

چکیده

امروزه در جامعه اسلامی، اهمیت ارزیابی عملکرد بانک‌های اسلامی با شرع بیش‌ازپیش شناخته شده است. به‌طوری‌که بسیاری از کشورهای اسلامی، کمیته‌های نظارت شرعی را تشکیل داده و آیین‌نامه‌های لازم برای تعیین وظایف، مسئولیت‌ها و کارکردهای این کمیته‌ها را تدوین نموده‌اند. در ایران نیز در سال ۱۴۰۱، تصمیم بر حضور ناظران شرعی مستقل در بانک‌ها اتخاذ شد. آنچه مهم است، کمی‌سازی اثر کوتاه‌مدت و بلندمدت حضور ناظران شرعی بر عملکرد بانک‌های کشور است. در این مقاله برای نظارت شرعی یک متغیّر مجازی تعریف شده و برای اندازه‌گیری عملکرد بانک‌ها از معیارهای تجهیز و تخصیص منابع، کیفیت دارایی و رتبه سلامت استفاده شده است. برای برآورد رابطه کوتاه‌مدت و بلندمدت از مدل ARDL‌ استفاده شده است. مهم‌ترین یافته‌های مقاله بیانگر وجود رابطه منفی و معنی‌دار کوتاه‌مدت بین نظارت شرعی و معیارهای تجهیز و تخصیص منابع و رتبه سلامت بانک‌ها در کوتاه‌مدت و رابطه مثبت و معنی‌دار بلندمدت بین نظارت شرعی و معیارهای تجهیز و تخصیص منابع و رتبه سلامت بانک‌ها است. همچنین نظارت شرعی در کوتاه‌مدت اثر بر کیفیت دارایی ندارد، اما در بلندمدت دارای اثر مثبت و معنی‌دار بر کیفیت دارایی است. به‌طوری‌که در بلندمدت نظارت شرعی می‌تواند نسبت مطالبات غیرجاری به تسهیلات اعطایی را کاهش دهد.

کلیدواژه‌ها

عنوان مقاله [English]

Short-Term and Long-Term Effects of Sharia Supervision on Banks' Performance

نویسنده [English]

  • Azam Ahmadyan

Assistant Professor, Department of Banking Studies, Monetary and Banking Research Institute, Central Bank, Tehran, Iran

چکیده [English]

Today, in Islamic societies, the importance of a sharia-based evaluation of banking is recognized more than ever. As a result, many Islamic countries have formed sharia supervision committees and compiled the necessary regulations to determine the duties, responsibilities, and functions of these committees. In Iran, also, in 2022, it was decided to set independent sharia supervisors in banks. What is important is the quantification of the short-term and long-term effects of this presence on the performance of the country's banks. In this article a dummy variable has been defined for sharia supervision, and the criteria of equipping and allocating resources, asset quality, and health rating are used to measure banks' performances. The ARDL model has been used to estimate short-term and long-term relationships. The article's most important findings indicate a negative and significant relationship between sharia supervision and resource allocation and banks' health rating in the short term, and a positive and significant long-term one. Also, sharia supervision does not affect the quality of assets in the short term, but it does have a positive and significant effect in the long term. Hence, in the long run, sharia supervision can reduce the ratio of non-performing loans to total loans.

کلیدواژه‌ها [English]

  • Shariah Supervision
  • ARDL Model
  • Camels
  • Asset Quality
  1. احمدیان، اعظم (۱۳۹۷). طراحی سیستم رتبه‌بندی نظارتی بانک‌ها در شبکه بانکی کشور (رویکرد کملز). فصلنامه پژوهش‌ها و سیاست‌های اقتصادی، 26(85)، 7-31.
  2. AAOIFI (2002a) Governance Standards for Islamic Financial Institutions No.1. Shariah Supervisory Boar: Appointment, composition, and report. Manama: Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
  3. AAOIFI (2002b) Governance Standards for Islamic Financial Institution No.2. Shariah review. Manama: Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
  4. Abdallah, A. A. (1994). The Role of Shariah Supervisory Board in Setting Accounting Policies in Islamic Banks. Development of an Accounting System for Islamic Banks. Selected Readings, 129-142.
  5. Abdel Karim, R.A. (1993) The Independence of Religious & External Auditors: The Case of Islamic Banks. Auditing, Accounting & Accountability Journal, Vol. 3, No. 3, pg. 33-44.
  6. Abdul Rahim, A. R., & Bakar, A. (2004). NB and Syafie, AW, A Preliminary study on the responsibility and independence of shariah Advisors of Islamic Banks. In Proceedings of IIUM Accounting Conference II.
  7. Algaoud, L.M. and Lewis, M.K. (1997). The Bahrain Financial Centre: Its Present And Future Role In Islamic Financing. Accounting, Commerce and Finance: The Islamic Perspective Quarterly, 1(2), pp. 43-66.
  8. Ahmadian, A. (2017). Designing the Regulatory Rating System of Banks in the Country's Banking Network (Camels Approach). Economic Research and Policy Quarterly, 26(85), 7-31.
  9. Arsyianti, L, D. (2010). The Role of Shariah Supervisory Board in Islamic Financial Industry (Case Study: Ira, Malaysia, and Indonesia). Ekonomi Islam Al-Infaq Quarterly, 1(1),. 61-79
  10. Banaga, A., Ray, G.H. and Tomkins, C.R. (1994). External Audit And Corporate Governance In Islamic Banks. Aldershot:Avebury.
  11. Breusch, T. S., & Pagan, A. R. (1979). A Simple Test for Heteroscedasticity and Random Coefficient Variation. Econometrica: Journal of the Econometric Society, 1287-1294.
  12. El-Nagar, A.A (1980). One Hundred Questions & One Hundred Answers Concerning Islamic Banks. Cairo: International Association of Islamic Banks.
  13. GATI, V., & Basuki, B. (2020). Shariah Supervisory Board, the Political Connection and Performance. Revista Espacios, 41(22). 365-378..
  14. Godfrey, L. G. 1978. Testing for Higher Order Serial Correlation in Regression Equations when the Regressors Include Lagged Dependent Variables. Econometrica, 46(6): 1303-1310.
  15. Hafidhuddin, D. and Tanjung, H. (2006) Shariah Principles on Management in Practice. Jakarta: Gema Insani Press.
  16. Haridan, N. M., Hassan, A. F. S., & Karbhari, Y. (2018). Governance, Religious Assurance and Islamic Banks: Do Shariah Boards Effectively serve? Management and Governance Quarterly, 22, 1015–1043. https://doi.org/10.1007/s10997-018-9418-8
  17. Iqbal, M., Aḥmad, A., & Khan, T. (1998). Challenges Facing Islamic banking (Vol. 1). Jeddah: Islamic Research and Training Institute.
  18. Kamali, M. H. (2000). Principles of Islamic Jurisprudence. Cambridge: The Islamic Texts Society.
  19. Karim, Md. Rezaul & Shetu, Samia Afrin. 2020. Level of Shariah Compliance in the Operation of Islamic Banks in Bangladesh: An Empirical Study. International Journal of Islamic Economics and Finance Studies, 2020/3: 293-317.
  20. Karim, R.A.A. (1990). The Independence Of Religious And External Auditors: The Case Of Islamic Banks. Accounting, Auditing and Accountability, 3(3), 34-44.
  21. Lahsasna, A. (2010) Shariah Board. CIFP Modules of Shariah Aspects for Business and Finance. Kuala Lumpur: INCEIF.
  22. Lewis, M.K. and Algaoud, L.M. (2001). Islamic Banking. Cheltenham, UK: Edward Elgar.
  23. Meutia, I., Aryani, D., & Widyastuti, S. M. (2019). Characteristics of the Sharia Supervisory Board and its Relevance to Islamic Social Reporting at Islamic Banks in Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 3(1), 130-147.
  24. Mollah, Sabur, & Zaman, Mahbub,. 2015. Shariah Supervision, Corporate Governance and Performance: Conventional VS. Islamic Banks. Journal of Banking & Finance (2015), doi: http://dx.doi.org/10.1016/j.jbankfin.2015.04.030
  25. Musleh Alsartawi, A. (2019). Performance of Islamic Banks: Do the Frequency of Sharīʿah Supervisory Board Meetings and Independence Matter?. ISRA International Journal of Islamic Finance, 11(2), 303-321. https://doi.org/10.1108/IJIF-05-2018-0054.
  26. Muhamad, R. (2011). Shariah Compliance Process and Corporate Governance in Islamic Banking Institutions (IBIs): A proposed model. Asian Journal of Accounting Perspectives, 4(1), 36-48.
  27. Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds Testing Approaches to the Analysis of Level Relationships. Journal of Applied Econometrics, 16(3), 289-326.
  28. Raman, A. A., & Bukair, A. A. (2013). The influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-operation Council Countries. Asian Journal of Business and Accounting, 6(2).
  29. Siddiqi, M. N. (2006). Shari’ah, Economics and the Progress of Islamic Finance: The Role of Shari’ah Experts. Concept paper presented to stimulate discussion at the Pre-Forum Workshop on Select Ethical and Methodological Issues in Shari’ah-Compliant Finance, 21 April, Seventh Harvard Forum on Islamic Finance, Cambridge, MA.
  30. Triyanta, A., & Hassan, R. (2011). The Process of Shariah Assurance in the Product Offering: Some Important Notes for Indonesian and Malaysian Islamic Banking Practice. Islamic Economic Studies, 130(545), 1-54.
  31. Usmani, M.T. (2001). The Historic Judgement On Interest: Delivered In The Supreme Court Of Pakistan. Karachi, Pakistan: Idaratul Ma’arif.
  32. Ulfi, I. (2020). Comparison of Sharia Governance Model in Islamic Financial Institutions between the GCC and Asian Countries. Jaman Quarterly, 2(2):149-157.
  33. Warde, I. (1998). The Role Of Shari’ah Boards: A Survey. San Francisco: IBPC Working Papers.
  34. Warde, I. (2000). Islamic Finance In The Global Economy. Edinburgh: Edinburgh University Press.
تحقیقات مالی اسلامی
دوره 12، ویژه‌نامه اول؛ اولین همایش ملی بانکداری اسلامی ایران
تیر 1402
صفحه 1-36
  • تاریخ دریافت: 18 دی 1401
  • تاریخ بازنگری: 30 اردیبهشت 1402
  • تاریخ پذیرش: 31 اردیبهشت 1402