Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah

Azizah, Jumainii; Nr, Erinos

doi:10.24036/jea.v2i1.229

Cited by 7 publications

(10 citation statements)

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“…Hasil riset menyatakan ukuran dewan direksi dan komite audit tidak berpengaruh terhadap kinerja keuangan perusahaan perbankan. Studi (Azizah & NR, 2020) berjudul Pengaruh Dewan Komisaris, Komite Audit, dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah. Hasilnya menyatakan bahwa komite audit tidak perbengaruh terhadap kinerja keuangan perbankan syariah.…”

Section: Pendahuluanunclassified

“…Berdasarkan penelitian sebelumnya (Suparno et al, 2020); (Honi et al, 2020); (Andriani Tisna & Agustami, 2016); (Azizah & NR, 2020); dan (Hartati, 2020) menyatakan bahwa penelitian komite audit tidak berpengaruh signifikan terhadap kinerja keuangan. Riset menurut (Agatha et al, 2020) yang menyatakan komite audit memiliki pengaruh positif terhadap kinerja keuangan.…”

Section: Komite Auditunclassified

“…Usaha yang dapat dilaksanakan oleh perusahaan yaitu untuk mengurangi anggota komite audit serta meningkatkan kemampuan dan komitmen mereka, sehingga pengamatan dan pemikiran utama tentang perusahaan tidak terlalu berbobot, sehingga pelaksanaan kinerja keuangan meningkat meskipun jumlah kelompok komite audit lebih sedikit. Hasil riset ini sejalan dengan riset terdahulu oleh (Honi et al, 2020); (Andriani Tisna & Agustami, 2016); (Novitasari et al, 2017); (Azizah & NR, 2020); dan (Hartati, 2020) menunjukkan bahwa sampai tingkat tertentu komite audit tidak berpengaruh negatif signifikan terhadap kinerja keuangan, dapat dijelaskan komite audit memiliki dampak yang besar pada kinerja keuangan. Hal ini memperlihatkan banyak atau jika tidak ada komite audit tidak langsung mempengaruhi kinerja keuangan positif atau negatif.…”

Section: Pembahasan Hasil Penelitianunclassified

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Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan

Septiana

Aris²

2023

j. akunt. keuang. manaj.

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Purpose: aims to analyze the elements the financial performance of banking on the Indonesia Stock Exchange for the 2017-2020 period. Methodology: This type of research is quantitative research using secondary data in the form of annual reports. This study used a sample of 138 banks for four years. The analysis used is multiple linear regression, classical assumption test, t test and F test using SPSS 25 program. Results: The results of this study indicate that the proportion of independent commissioners, audit committees, and blockholder ownership does not affect the financial performance of banks, while the size of the board of directors affects the financial performance of banks. Limitations: The obstacle of this research is that it focuses on the financial sector, companies disclose financial statements in rupiah and time constraints. Contribution: This research is expected to be able to share an explanation for shareholders and companies to determine the variables that affect financial performance. Keywords: 1. Proportion of the Board of Independent Commissioners 2. Size of the Board of Directors 3. Audit Committee 4. Blockholder Ownership 5. Return on Assets

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Section: Pendahuluanunclassified

Section: Komite Auditunclassified

Section: Pembahasan Hasil Penelitianunclassified

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Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan

Septiana

Aris²

2023

j. akunt. keuang. manaj.

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“…Research conducted by Febrina & Kurnia (2021) , Gunawan et al (2019), and Wendy & Harnida (2020) having an independent board of commissioners improves financial results. A company's financial and accounting systems will be more supervised and controlled by the more commissioners it has, which will automatically improve the company's performance (Azizah & NR, 2020). So the research hypothesis is as follows :…”

Section: Influence Of Independent Board Of Commissioners On Financial...mentioning

confidence: 99%

The Effect of Ownership of Managerial, Independent Board of Commissioners, Board of Directors and Intellectual Capital on Financial Performance

Rahmawati

Wahyuni

Dirgantari

et al. 2022

JAMBAK

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Financial performance is one of the significant aspects of measuring industrial profits. The purpose of this research is to find empirical evidence of the influence of Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Intellectual Capital on Financial Performance. The population in this study are banking companies in 2018-2021 listed on the Indonesia Stock Exchange (IDX). The sampling technique used is a purposive sampling technique to obtain a sample of 79 samples that have met the criteria. The data analysis technique used is multiple regression analysis. Financial performance in this study was measured using the profitability ratio (ROA). The results of this study prove that the variables of managerial ownership, independent board of commissioners, and board of directors do not affect financial performance. While the intellectual capital variable has a positive effect on financial performance.

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“…Penelitian terdahulu yang dilakukan oleh Nomran dkk, (2018), Hakimi dkk, (2018) dan Baklouti (2020) menghasilkan bahwa ukuran DPS memiliki pengaruh positif terhadap ROA. Namun penelitian yang dilakukan oleh Azizah & Erinos (2020) dan Afiska dkk, (2021) menghasilkan bahwa ukuran DPS memiliki pengaruh negatif terhadap ROA. Sementara itu penelitian Fakhruddin dkk, (2020), Eksandy (2018), dan Putra & Santoso (2021) ukuran DPS tidak memilki terhadap kinerja keuangan.…”

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The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability

Aeny¹,

Fakhruddin²,

Santoso³

et al. 2023

MUDIMA

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This study aims to determine the effect of intellectual capital, the size of the sharia supervisory board, and the Islamicity performance index which is proxied by the profitsharing ratio and the zakat performance ratio on profitability which is proxied by Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research uses a quantitative approach. The population of this study is Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) for the 2017-2021 period and the sample size is 15 banks. Data processing in this study used the STATA 17 program. The analytical method used in this study was the panel data regression analysis model. The results of this study indicate that the Intellectual Capital and Zakat Performance Ratio variables have a positive effect on profitability. Meanwhile, the size of the Sharia Supervisory Board and ProfitSharing Ratio has no effect on Profitability

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Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah

Cited by 7 publications

References 0 publications

Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan

Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan

The Effect of Ownership of Managerial, Independent Board of Commissioners, Board of Directors and Intellectual Capital on Financial Performance

The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability

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