Febri, Valentina Sukmalizal (2021) Pengaruh Shariah Governance (SG) dan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. (Studi Kasus pada Bank Umum Syariah di Indonesia Periode 2015-2019). Diploma thesis, Universitas Andalas.
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Abstract
PENGARUH SHARIAH GOVERNANCE (SG) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA (STUDI KASUS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019) Skrispsi oleh : Febri Valentina Sukmalizal Dosen Pembimbing :Dian Yuni Anggraeni, S.E.I., M.S.Ak. ABSTRACT The purpose of the study was to determine the effect of Shariah Governance (SG) GCG proxied including the size of the board of directors, the number of meetings of the Board of Commissioners, the size of the audit committee, the size of the Sharia Supervisory Board, the number of meetings of the sharia supervisory board and the educational background of the Sharia Supervisory Board. on the financial performance of Islamic banking in Indonesia as a proxy for ROE. The data collection method in this study uses secondary data, namely the annual report on GCG and the financial statements listed in the Annual Report. In this study, the data analysis method used was panel data regression analysis.The results of the study the number of meetings of the Board of Commissioners, the size of the audit committee, and the educational background of the Sharia Supervisory Board affect the financial performance of Islamic banking. Meanwhile, the size of the board of directors, the size of the Sharia Supervisory Board and the number of meetings of the sharia supervisory board have no effect on the financial performance of sharia banking. So if you improve the quality of SG and GCG it will improve the financial performance of the bank. On the other hand, if the quality of SG and GCG decreases, it will affect the financial performance of the bank as well. Tujuan penelitan untuk mengetahui pengaruh Shariah Governance (SG) dan Good Corporate Governance (GCG) diproksikan diantaranya ukuran dewan direksi, jumlah rapat dewan komisaris, ukuran komite audit, ukuran dewan pengawas syariah, jumlah rapat dewan pengawas syariah dan latar belakang pendidikan dewan pengawas syariah berpengaruh terhadap kinerja keuangan perbankan syariah di indonesia yang di proksikan dengan Return on Equity (ROE). Metode pengumpulan data pada penelitian ini dengan menggunakan data sekunder yaitu laporan tahunan Good Corporate Governance (GCG) dan laporan keuangan yang tercantum pada laporan tahunan (annual report). Dalam penelitian ini metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian jumlah rapat dewan komisaris, ukuran komite audit, dan latar belakang pendidikan dewan pengawas syariah berpengaruh terhadap kinerja keuangan perbankan syariah. Sedangkan ukuran dewan direksi , ukuran dewan pengawas syariah dan jumlah rapat dewan pengawas syariah tidak memiliki pengaruh terhadap kinerja keuangan perbankan syariah. Jadi dalam penelitian ini jika SG dan GCG kualitas meningkat atau menurun akan mempengaruhi kinerja keuangan perbankan akan meningkat dan menurun juga. Kata kunci: Shariah Governance (SG), Good Corporate Governance (GCG), Dewan direksi, Dewan komisaris, Komite audit, Dewan pengawas syariah, dan Return On Equity (ROE)
Item Type: | Thesis (Diploma) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | S1 Akuntansi Akuntansi |
Date Deposited: | 09 Aug 2021 02:47 |
Last Modified: | 09 Aug 2021 02:47 |
URI: | http://scholar.unand.ac.id/id/eprint/79536 |
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