CD Tesis

Uji Beda Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Perbankan Syariah di Indonesia dan Malaysia

---

ROA is a profitability ratio that measures a company's ability to earn profit from total assets owned. According to OJK, ROA in the banking industry decreased by 2.77% to 2.62% as of March 2024 based on the Financial Services Authority (OJK). This is because the bank's profit performance has slightly increased while the increase in total assets has increased. Profit growth is lower than the increase in assets. The governance structure of Islamic banking is different from conventional banking, Islamic banking has a Sharia Supervisory Board (DPS) which is part of the task of running banking in accordance with sharia principles (shariah compliance).
Based on the Financial Services Authority Regulation (POJK) Number 3 of 2022, the number of members of the sharia supervisory board is at least 2 (two) people and a maximum of 5 (five) people. The DPS of local Islamic banks in Malaysia must consist of a minimum of five members, while Islamic windows or foreign branches operating in the country must have at least three members (BNM, 2019). Bank Indonesia Regulation No. 6/17/PBI/2004 states that the competence of DPS members is to have knowledge and experience in the fields of sharia law, banking and finance. Women are more considerate of feelings and understanding towards their subordinates, this will provide benefits to the organization they lead. POJK Number 3 of 2022 states that the Sharia Supervisory Board (DPS) is required to hold a DPS meeting at least 1 (one) time in 1 (one) month. In Malaysia, DPS members hold at least one meeting every two months (BNM, 2019). So the researcher uses the characteristics of the sharia supervisory board (DPS), namely size (DPS), educational background (DPS), female gender (DPS) and frequency of meetings (DPS). This study aims to test and analyze and conduct a difference test to see the effect of DPS size, DPS background, female gender DPS and frequency of DPS meetings on the performance of Islamic banking in Indonesia and Malaysia in 2021-2023. This study uses secondary data obtained from the annual reports of banks available in the annual reports registered with the OJK and the Matrade Malaysia website and the websites of each bank. The population in this study was 34 Islamic banks in Malaysia and Indonesia. The research sample was selected using purposive sampling with predetermined criteria, first, system errors on the website and banks that had just started operating in 2024 so that the sample obtained was 31 Islamic banks.
The results of this study state that the size of the DPS has no effect on the performance of Islamic banking in Indonesia and Malaysia in 2021-2023. The educational background of the DPS has no effect on the performance of Islamic banking in Indonesia and Malaysia in 2021-2023. The female gender of the DPS has a negative effect on the performance of Islamic banking in Indonesia in 2021-2023. The frequency of DPS meetings has no effect on the performance of Islamic banking in Indonesia in 2021-2023.
There was no significant difference in the ROA performance variable between Islamic Banking in Indonesia and Malaysia. There was a significant difference in the variable of SSB Size between Islamic Banking in Indonesia and Malaysia. There was a significant difference in the variable of SSB educational background between Islamic Banking in Indonesia and Malaysia. There was a significant difference in the variable of female SSB gender between Islamic Banking in Indonesia and Malaysia. There was a significant difference in the variable of SSB meeting frequency between Islamic Banking in Indonesia and Malaysia.
Keywords: Sharia Supervisory Board, Sharia Banking Performance

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2110247654

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi Akuntansi., 2024

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2110247654

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar