KARAKTERISTIK DEWAN TERHADAP KINERJA BANK SYARIAH DI INDONESIA DAN MALAYSIA
DOI:
https://doi.org/10.25299/jtb.2022.vol5(2).9997Keywords:
Bank Syariah, Dewan Pengawas Syariah, Corporate Governance, Kinerja Bank SyariahAbstract
Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan terhadap kinerja Islamic Bank (IBs) di Indonesia dan Malaysia tahun 2016-2020. Sampel penelitian ini meliputi 11 bank umum syariah di Indonesia dan 7 bank umum syariah di Malaysia. Metode analisis menggunakan regresi data panel yang diproses dengan bantuan software eviews 12. Kinerja diukur dengan Return On Asset (ROA) dan Return On Equity (ROE), Karakteristik dewan diukur dengan ukuran dewan direksi, proporsi direktur wanita, keahlian dewan direksi, ukuran dewan pengawas syariah (DPS), proporsi DPS wanita dan keahlian DPS. Hasil penelitian menunjukkan secara keseluruhan bahwa Islamic Corporate Governance dan Corporate Governance berpengaruh positif terhadap kinerja IBs.
Downloads
References
Agustin, Imaniar., & Filianti, Dian. 2021. Pengaruh Corporate Governance Dan Kinerja Keuangan Terhadap Manajemen Laba Perbankan Syariah. Jurnal Ekonomi Syariah Teori dan Terapan, 8(4), p. 509-517.
Ain, Qurat Ul., Yuan, Xianghui., Javaid, Hafiz Mustansar., Usman, Muhammad., & Haris, Muhammad. 2021. Female Directors And Agency Costs: Evidence From Chinese Listed Firms. International Journal of Emerging Markets, 16(8), p. 1604–1633.
Alsartawi, Abdalmutalleb Musleh. 2019. Performance of Islamic Banks: Do The Frequency Of Sharīʿah Supervisory Board Meetings And Independence Matter?. ISRA International Journal of Islamic Finance, 11(2), p. 303–321.
Baklouti, Ibtissem. 2020. Is the Sharia Supervisory Board A Friend Or An Enemy Of Islamic Banks?. Journal Of Islamic Marketing, 13(2), p. 526-541.
Ben Abdallah, Mariem., & Bahloul, Slah. 2021. Disclosure, Shariah Governance and Financial Performance In Islamic Banks. Asian Journal of Economics and Banking, 5(3), p. 234–254.
Bourakba, Chaouki., & Zerargui, Hadjer. 2015. The Relationship Between Credit Risk And Corporate Governance In Islamic Banking: An Empirical Study. Issues In Business Management And Economics, 3(4), p. 67–73.
Buallay, Amina. 2019. Corporate Governance, Sharia’ah Governance and Performance: A Cross-Country Comparison In MENA Region. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), p. 216–235.
Byron, Kris., & Post, Corinne. 2016. Women on Boards of Directors and Corporate Social Performance: A Meta-Analysis: Women Directors and Corporate Social Performance. Corporate Governance: An International Review, 24(4), p. 428–442.
Conyon, Martin J., & He, Lerong. 2017. Firm Performance And Boardroom Gender Diversity: A Quantile Regression Approach. Journal of Business Research, 79(C), p. 198–211.
Elgadi, Entissar., & Ghardallou, Wafa. 2021. Gender Diversity, Board of Director’s Size And Islamic Banks Performance. International Journal of Islamic and Middle Eastern Finance and Management, 15(3), p. 664-680.
Farida, Dessy Noor. 2019. Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), p. 89–107.
Garas, Sammy Nathan. 2012. The conflicts of interest inside the Shari’a supervisory board. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), p. 88-105.
Ghazali, Nazli Anum Mohd. 2020. Governance and ownership in Malaysia: Their Impacts On Corporate Performance. Asian Journal of Accounting Research, 5(2), p. 285–298.
Grassa, Rihab. 2016. Corporate Governance And Credit Rating In Islamic Banks: Does Shariah Governance Matters?. Journal of Management & Governance, 20(4), p. 875–906.
Hidayat, Dicky Permana. 2017. Analisis Pengaruh Good Corporate Governance (GCG), Prinsip Pembiayaan, Dan Tujuan Penggunaan Pembiayaan Terhadap Pembiayaan Bermasalah Perbankan Syariah Di Indonesia. Skripsi, Fakultas Ekonomika dan Bisnis. Universitas Diponegoro. Semarang.
Hudha, Bill., & Utomo, Dwi Cahyo. 2021. Pengaruh Ukuran Dewan Direksi, Komisaris Independen, Keragaman Gender, Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 10(1), p. 1-10.
Hyun, Eunjung., Yang, Daegyu., Jung, Hojing., & Hong, Kihoong. 2016. Women on Boards And Corporate Social Responsibility. Sustainability, 8(4), p.1-26.
Intia, Laras Clara., & Azizah, Siti Nur. 2021. Pengaruh Dewan Direksi, Dewan Komisaris Independen, Dan Dewan Pengawas Syariah Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Riset Keuangan dan Akuntansi, 7(2), p. 46-59.
Jao, Robert., Asri, Marselinus., Holly, Anthony., & Rivaldy. 2022. Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Dengan Reputasi Perusahaan Sebagai Variabel Mediasi. Jurnal Riset Akuntansi Aksioma, 21(1), p. 1-18.
Khan, Imran., & Zahid, Syeda Natasha. 2020. The Impact of Shari’ah and Corporate Governance on Islamic Banks Performance: Evidence from Asia. International Journal of Islamic and Middle Eastern Finance and Management, 13(3), p. 483–501.
Kılıç, Merve., & Kuzey, Cemil. 2016. The Effect of Board Gender Diversity on Firm Performance: Evidence From Turkey. Gender In Management: An International Journal, 31(7), p. 434-455.
Masruroh, Dewi. 2016. Penerapan Prinsip Islamic Corporate Governance Dalam Perbankan Syariah (Analisis Bank Syariah Mandiri, Bank Negara Indonesia Syariah, dan Bank Rakyat Indonesia Syariah). Skripsi, Fakultas Ekonomi dan Bisnis Universitas Jember.
Mohammed, Halima Dahiru. 2020. Corporate Governance and Financial Performance of Quoted Companies in Nigeria. European Journal of Business and Management, 12(6), p. 31–40.
Nomran, Naji Mansour., & Haron, Razali. 2020. Shari’ah Supervisory Board’s Size Impact On Performance In The Islamic Banking Industry: An Empirical Investigation Of The Optimal Board Size Across Jurisdictions. Journal of Islamic Accounting and Business Research, 11(1), p. 110–129.
Pangestuti, Dwi., Takidah, Erika., & ZR, Ratna Anggraini. 2017. Firm Size, Board Size, and Ownership Structure And Risk Management Disclosure. Jurnal Akuntansi Dan Keuangan Islam, 5(2), p. 117–137.
Pradnyana, I. P. R., Putra, I. G. C., & Santosa, M. E. S. 2021. Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(2), p. 331–340.
Prasetio, Eko., & Rinova, Risal. 2021. Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Sektor Trade, Service and Investmen. Jurnal Disrupsi Bisnis, 4(2), p. 129–138.
Ramly, Zulkufli., & Nordin, Nurusysyifa Datuk Haji Mohamad. 2018. Sharia Supervision Board, Board Independence, Risk Committee And Risk-Taking Of Islamic Banks In Malaysia. International Journal of Economics and Financial Issues, 8(4), p. 290–300.
Rinawati, Ika., & Basuki, Hari. 2020. Analisis Perbandingan Makro Ekonomi Pemikiran Cendekiawan Muslim Klasik Dan Kontemporer Abu Yusuf, Abu Ubaid, Yahya Bin Adam Dan Ma Mannan, M. Umar Chapra. Al-Iqtishod: Jurnal Ekonomi Syariah, 2(1), p. 21–36.
Salihin, Agus. 2020. Peran Dan Tanggung Jawab Dewan Pengawas Syariah (DPS) Terhadap Bank Pembiayaan Rakyat Syariah (BPRS) Dana Sejahtra Yogyakarta. Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah, 6(1), p. 59-67.
Smaoui, Houcem., Salah, Ines Ben., & Diallo, Boubacar. 2020. The Determinants of Capital Ratios in Islamic Banking. The Quarterly Review of Economics and Finance, 77, p. 186–194.
Sutapa., & Hanafi, Rustam. 2019. Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia. Jurnal Akuntansi Indonesia, 8(2), p. 155–165.
Vu, Manh-Chien., Phan, Thanh Tu., & Le, Nhu Tuyen. 2018. Relationship Between Board Ownership Structure And Firm Financial Performance In Transitional Economy: The Case Of Vietnam. Research in International Business and Finance, 45, p. 512–528.
Asosiasi Program Studi Keuangan dan Perbankan Syariah
The Jurnal Tabarru' site and its metadata are licensed under CC BY-SA