Pengaruh Karakteristik Dewan Pengawas Syariah (DPS) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar pada Otoritas Jasa Keuangan (OJK) Indonesia

Abstract

This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.

Determinants of Financial Performance of Sharia Commercial Banks With Capital Adequacy Ratio and Sharia Supervisory Board as Moderator Variables

“…The findings of this study align with the outcomes of the research conducted by Afiska, Handayani, and Serly (2021), indicating a significant impact of the Sharia Supervisory Board on financial performance (ROA).…”

Nexus between Sharia Governance and Financial Performance: Evidence from Indonesian Islamic Banking

“…The influence of SSB education and expertise on the financial performance of Islamic banking in Indonesia has been confirmed by Setiawan (2020), but the study only focused on the level of education, proving that SSBs with a Ph.D. education will be more beneficial to banking performance. Additionally, research conducted by Afiska et al (2021) only focused on education and experience in the economic and financial fields, which have a positive impact on the performance of the bank itself. In contrast, this study will provide a perspective that observes these variables simultaneously, considering not only the field of concentration but also the level of education, especially at the Ph.D. level.…”

The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable

“…Kondisi tersebut menunjukkan bahwa profitabilitas masih rendah. Penelitian ini adalah penelitian pengembangan dengan memadukan variabel-variabel penelitian dari Novitasari (2020), Afiska et al (2021), dan Lestari (2022). Perbedaan penelitian ini dengan penelitianpenelitian sebelumnya adalah secara spesifik menguji dan menganalisis faktorfaktor yang mempengaruhi kinerja profitabilitas pada Bank Umum Syariah di Indonesia.…”

“…Berdasarkan Syariah Enterprise Theory (SET) tidak terbukti, jumlah rapat DPS tidak ada keterkaitannya dengan peningkatan maupun penurunan profit Bank Umum Syariah. Temuan penelitian lain yang menunjukkan hasil bahwa tidak ada keterkaitan antara frekuensi jumlah rapat DPS terhadap profitabilitas Bank Umum Syariah adalah penelitian (Afiska et al, 2021), (Amelinda & Rachmawati, 2021), dan (Suryadi, 2018.…”