CD Tesis

pengaruh tata kelola syariah terhadap kinerja keuangan (Studi Empiris pada Perbankan Syariah yang Terdaftar di Otoritas Jasa keuangan (OJK) Tahun 2021-2023)

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Governance on Financial Performance (An Empirical Study on Islamic Banks Registered with the Financial Services Authority (OJK) for the Period 2021–2023), supervised by Prof. Dr. Rita Anugerah, SE., MAFIS, Ak., CA and Dr. Novita Indrawati, SE., M.Si., Ak., CA.
This study aims to examine and analyze the effect of sharia governance on the financial performance of Islamic Commercial Banks in Indonesia. Sharia governance is an integral part of the implementation of sharia principles in banking operations and is considered essential in fostering stability, transparency, and accountability in Islamic financial institutions. In this study, sharia governance is represented by four key components: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (SSB), and the Effectiveness of Internal Audit. Financial performance is measured using two indicators: Return on Assets (ROA) and Return on Equity (ROE), which reflect the bank's ability to generate profits from its assets and equity.
The study is grounded in two theoretical frameworks: Agency Theory and Shariah Enterprise Theory. Agency Theory explains the potential conflict of interest between management (agents) and shareholders (principals), highlighting the need for effective oversight mechanisms. Shariah Enterprise Theory emphasizes that Islamic business entities are accountable not only to shareholders but also to society and ultimately to Allah SWT, thus incorporating principles such as justice, transparency, and trustworthiness into governance practices.
The research employs secondary data derived from the annual reports of 13 Islamic Commercial Banks that consistently published their reports from 2021 to 2023. These reports were sourced from each bank’s official website and the official website of OJK. The variables for the Board of Directors and Board of Commissioners are measured by the number of annual meetings; the SSB is assessed based on a multidisciplinary educational score (covering sharia, economics, and accounting); and the effectiveness of internal audit is measured by the number of internal auditors. The data were analyzed using a quantitative approach with multiple linear regression processed through SPSS software.
The findings indicate that the Board of Directors has a significant negative effect on financial performance, suggesting that a higher frequency of board meetings may reduce performance if not accompanied by effective decision-making. Conversely, the Board of Commissioners, the Sharia Supervisory Board, and the effectiveness of internal audit have a significant positive effect on financial performance. This implies that strong oversight mechanisms, including the educational competence of SSB members and robust internal auditing, enhance operational efficiency and contribute positively to profitability (ROA and ROE).
These findings imply that sharia governance should not merely be implemented as a formality but should be optimized substantively. Regular evaluations of board meeting effectiveness, strengthening the supervisory role of the Board of Commissioners, enhancing the multidisciplinary competence of SSB
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members, and improving the human resource capacity of internal audit units are essential. Furthermore, Islamic banks should proactively adapt their governance practices to evolving regulatory frameworks, particularly the implementation of POJK No. 2 of 2024 concerning Sharia Governance in Islamic Commercial Banks and Islamic Business Units.
This study is expected to contribute to the academic literature on sharia governance and serve as a practical reference for Islamic bank management and regulators to strengthen oversight mechanisms and governance structures based on Islamic values. Strengthened and sustainable sharia governance is anticipated to improve the financial performance of Islamic banks in Indonesia, enabling them to compete more effectively with conventional banks in the long term.
Keywords: Sharia Governance, Islamic Banking, Financial Performance, Non-Performing Financing (NPF).

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210247834

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210247834

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Administrasi Publik

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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