KARAKTERISTIK DEWAN TERHADAP KINERJA BANK SYARIAH DI INDONESIA DAN MALAYSIA

  • Siti Aisyah Program Studi Keuangan dan Perbankan Syariah, Politeknik Negeri Bandung
  • M. Umar Mai Program Studi Akuntansi, Politeknik Negeri Bandung
  • Dwi Suhartanto Program Studi Akuntansi, Politeknik Negeri Bandung
Keywords: Bank Syariah, Dewan Pengawas Syariah, Corporate Governance, Kinerja Bank Syariah

Abstract

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.

 

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Published
2022-08-16
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