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PENGARUH DEWAN PENGAWAS SYARIAH, DEWAN KOMISARIS, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN BANK SYARIAH

Risandias, Safira (2020) PENGARUH DEWAN PENGAWAS SYARIAH, DEWAN KOMISARIS, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN BANK SYARIAH. Undergraduate thesis, Universitas Stikubank.

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Abstract

Tujuan dari penelitian ini yaitu untuk menguji dan menganalisis pengaruh dewan pengawas syariah, dewan komisaris, dewan direksi dan komite audit terhadap kinerja keuangan pada perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014-2018. Penelitian ini memiliki populasi sebanyak 14 bank syariah per tahun. Metode pengambilan sampel dalam penelitian ini yaitu menggunakan teknik nonprobability sampling dengan teknik sampling jenuh (sensus). Sehinggga jumlah sampel yang digunakan yaitu sama dengan jumlah populasi sebesar 14 bank syariah yang dikalikan lima tahun sehingga jumlah sampel yang diperoleh adalah 70 data pengamatan. Alat analisis yang digunakan yaitu analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa dewan pengawas syariah, dewan komisaris dan komite audit tidak berpengaruh terhadap kinerja keuangan. Sedangkan dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan. The purpose of this study is to examine and analyze the influence the sharia supervisory board, the board of commissioners, the board of directors and audit committee on the financial performance in Islamic banking registered with the Otoritas Jasa Keuangan for the period 2014-2018. This study has a population of 14 Islamic banks per years. The sampling method in this research is using nonprobability sampling technique with saturated sampling technique (census). So the number of samples used is equal to the total population of Islamic banks multiplied by five years so that the number of samples obtained is 70 observational data. The analythical tool in this research is multiple linear regressions analysis. The result of this study are the sharia supervisory board, the boards commissioners and the audit committee having no effect on financial performance. Meanwhile the board of directors has a significant positive effect on the financial performance.

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2189 NIM.16.05.52.0114
Uncontrolled Keywords: Dewan Pengawas Syariah, Dewan Komisaris, Dewan Direksi, Komite Audit dan Kinerja Keuangan.
Subjects: H Social Sciences > HG Finance
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Farida Sri Endaryani
Date Deposited: 09 Nov 2020 06:54
Last Modified: 09 Nov 2020 06:54
URI: https://eprints.unisbank.ac.id/id/eprint/7393

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