The Cost Effectiveness, Performance & Shar¯ı‘ah Supervisory Board Attributes in Islamic Banks

Purpose: This study emphasis on cost, which is the most essential form of efficiency that can be attained when a company identifies inputs allow it to get required results at lowest possible cost. concentrates only Islamic banking sector in Pakistan and aims observe impact cost banks performance with moderating role Shar¯ı‘ah Supervisory Board (SSB) attributes such as size, qualification, cross membership, expertise annual change composition. Methodology: The uses data envelopment analysis technique measure banks. has been collected through 13 banks’ reports over period 2005 2018. Bank measured using two indicators: return asset equity panel regression employed. Findings: significant positive association among performance. Additionally, also establishes SSB size board, , composition moderates Pakistan. Significance: useful implications for managers investors operating international settings. In addition, they will act source information policy makers top management sector. Academic researchers engaged might insight from this by better understanding importance efficiency-enhancing components.