本計畫之目的在探討公司遵循伊斯蘭法令以及回教信仰兩者對企業營運資金和資本投資兩者之間關係的影響，以及此種影響是否擴及公司績效。此外，也將分析此兩種因素是否皆會產生影響，以及究竟何者影響較大。遵循伊斯蘭教法的公司在營業與舉債方面受到一些限制，而回教徒本身則受到伊斯蘭教義的規範，因此，這兩種因素可能會影響企業財務決策以及公司績效。本計畫將以印尼上市公司2011到2018年的資料為分析對象。就申請人所知，這是國際上第一次嘗試探討此一議題，因此，本計畫之進行將讓世人了解伊斯蘭法令以及回教教義之遵行對公司財務決策以及企業績效之影響。 ;This project aims to investigate whether Shariah (the Islamic law) compliance and Islam adherence affect the relationship between working capital and fixed capital investment, and in turn, influence firm performance. And, which factor matters more in this impact. Shariah-compliant firms are subject to limitations imposed based on Shariah screening criteria in their operating and financing activities, while corporate decisions may also be influenced by the degree of religiosity where the companies are located. Using a sample of firms listed on the Indonesia stock market over the period of 2011-2018, this project will investigate the effect of Shariah-compliance and Islam adherence on the relationship between working capital and fixed investment and whether this influence further impact on firm performance. To the best of my knowledge, no previous research examines this important issue. This project thus is expected to shed light on the role the Islamic law and the Islam religion play in shaping corporate financial decisions and whether both these further affect firm performance.