Performance of Shariah vs Non-Shariah Firms: A Study of Manufacturing Sector in Malaysia

This research aims to examine the differences in determinants of performance between Shariah-compliant and non-Shariah-compliant firms. The changes Shariah screening technique Malaysia since 2013 have significantly affected how firms that comply with principles, as opposed non-compliant firms, leading motivation this being conducted. employs panel data regression analysis test its hypotheses. Compiling from 142 manufacturing (71 71 firms) 2012 2021, found firm is influenced by size, leverage, tangibility efficiency. In contrast, tangibility, working capital contributes relevant parties, such policymakers, providing insights on most indicators affecting performance, specifically those sector.