The Influence of Sharia Supervisory Board Characteristics on the Financial Performance of Islamic Banks
This study aims to analyze the influence of the characteristics of the Sharia Supervisory Board (DPS) on the financial performance of Islamic Banks. The research focus includes variables such as DPS size, DPS educational qualifications, number of DPS meetings, DPS reputation, bank size, and bank age. The data used are financial statements and DPS profiles of Islamic Commercial Banks (BUS) during the 2016-2020 period. Literature study and content analysis methods are used to collect and analyze data from previous studies. The results showed that DPS size has a significant negative effect on Return on Assets (ROA), while DPS educational qualifications have a significant positive impact on ROA. The number of DPS meetings has no significant effect on financial performance, and the DPS reputation variable also has no significant effect on ROA. In contrast, bank size and bank age have a significant positive impact on the financial performance of Islamic banks. These findings provide a deeper understanding of the factors that may affect the financial performance of Islamic banks, with implications for the improvement of corporate governance and related policies in the Islamic banking sector. Suggestions for future research include further analysis of contextual factors and risk management policies that may moderate the relationship between DPS characteristics and financial performance.
Downloads
References
Arifin, M. A. L., Asmaul Husna, N. M. S. (2023). Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah.
Fani, A. A. B., Purnamasari, D. S., & Safitri, F. I. (2023). Do we need a Sharia Supervisory Board in every Islamic bank? Journal of Islamic Economics and Philanthropy, 5(4), 131–144. https://doi.org/10.21111/jiep.v6i2.9678
Hartanto, R. S. W., & Dani, H. (2016). Studi Literatur: pengembangan media pembelajaran dengan software autocad. Jurnal Kajian Pendidikan Teknik Bangunan, 1(1), 1–6.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Kartikaningrum, S. D. (2016). Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Keuangan Bank Syariah di Indonesia. Fakultas Ekonomi Dan Bisnis Islam Institut Agama Islam Negeri Salatiga.
Luthan, L., & Mazelfi, I. (2023). Analisis Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Perilaku Pengambilan Risiko dan Penghindaran Pajak Pada Perbankan Syariah Di Indonesia. 18(1), 135–149. https://akuntansi.pnp.ac.id/jam
Novyanny, M. C., & Turangan, J. A. (2019). Pengaruh Likuiditas, Ukuran Perusahaan, Umur Perusahaan Dan Pertumbuhan Perusahaan Terhadap Profitabilitas Pada Perusahaan Jasa Sektor Perdagangan, Jasa & Investasi Yang Terdaftar Pada Bursa Efek Indonesia. Jurnal Manajerial Dan Kewirausahaan, 1(1). https://doi.org/10.24912/jmk.v1i1.2790
Nugroho, A. (2020). Studi Efektivitas Dewan Pengawas Syariah Terhadap Profitabilitas dan Resiko Pembiayaan Perbankan Syariah. Proceeding of National Conference on Accounting & Finance, 2(2010), 60–68. https://doi.org/10.20885/ncaf.vol2.art6
Pada Bank Syariah Di Asia Tenggara, S., Fella Rizki, M., & Ilyas, F. (2015). PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERBANKAN YANG DIMODERASI OLEH PENGAMBILAN RISIKO BANK.
Purwono, F. H. A. U. U. N. P. R. J. (n.d.). Metodologi Penelitian (Kuantitatif, Kualitatif dan Mix Method). GUEPEDIA.
Puspa Iwari, D., Jurnal, H., Lasmi Wardiyah, M., Noorisnan Pelita, B., Supriyadi, D., & Hasana, N. (2023). Analisis Konsep Independensi Dewan Pengawas Syariah dalam Penerapan Prinsip Syariah di Lingkungan Perbankan Syariah (Vol. 10, Issue 2).
Rosnia, M., Mustafa Mohd, H., & Norailis Ab., W. (2018). Shariah Supervisory Board (SSB) and Performance of Islamic Banks in Malaysia. International Journal of Engineering & Technology, 7, 710–714.
