Corporate Governance dan kinerja keuangan Bank Syariah di Indonesia

carmidah carmidah, Sukirno Sukirno

Abstract


Corporate governance consists of a unique set of rules to protect the interests of company shareholders. Success in implementing governance is determined by the extent to which the company identifies optimally in accordance with the conditions of the company concerned, especially Islamic banks in Indonesia. The purpose of this study is to prove that good governance can affect the financial performance of Islamic banks in Indonesia and tries to contribute to the academic literature by providing evidence that good governance can affect the financial performance of Islamic banks in Indonesia. This study uses panel data from 12 Indonesian Sharia Commercial Banks for the financial year 2014 to 2018. The results show that the number of boards of directors and characteristics of the boards of directors have a positive effect on financial performance as measured by Return On Assets (ROA).


Tata kelola perusahaan terdiri dari seperangkat aturan unik untuk melindungi kepentingan pemegang saham perusahaan. Keberhasilan dalam penerapan tata kelola ditentukan oleh sejauh mana perusahaan mengidentifikasi secara optimal yang sesuai dengan kondisi perusahaan yang bersangkutan khususnya bank syariah di Indonesia. Tujuan penlitian ini membuktikan bahwa tata kelola yang baik dapat mempengaruhi kinerja keuangan bank syariah di Indonesia dan berusaha memberikan kontribusi pada literatur akademik dengan memberika bukti bahwa tata kelola yang baik dapat mempengaruhi kinerja keuangan bank syariah di indonesia. Penelitian ini menggunakan data panel dari 12 Bank Umum Syariah Indonesia untuk tahun pembukuan 2014 hingga 2018. Hasil menunjukkan bahwa jumlah dewan direksi dan karakteristik dewan direksi berpengaruh positif terhadap kinerja keuangan yang di ukur dengan Return On Assets (ROA).


Keywords


Coorporate Governance, Bank Syariah, Kinerja Keuangan

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DOI: 10.24127/akuisisi.v17i1.570

DOI (PDF): https://doi.org/10.24127/akuisisi.v17i1.570.g399

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