DIRECTIVES FOR SHARIA BANKING FINANCIAL PERFORMANCE IN INDONESIA

Sunarsih, Uun (2018) DIRECTIVES FOR SHARIA BANKING FINANCIAL PERFORMANCE IN INDONESIA. DIRECTIVES FOR SHARIA BANKING FINANCIAL PERFORMANCE IN INDONESIA, 9 (2). ISSN 2085-9643

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Abstract

ABSTRACT This study aims to analyze the influence of Islamic ethical identity, board of commissioners, audit committee and external audit on the financial performance of sharia banking in Indonesia period 2012-2016 and obtained 7 sample companies. The method used is content analysis. The results showed that only the board of commissioners had an effect on the financial performance, so the bigger the board of commissioners the greater the role in conducting supervision in sharia banking. The identity of Islamic ethics has no effect, this is because investors have different views on company performance measures. The audit committee has no effect because the audit committee can not perform its role to reduce the opportunistic nature of management. External audits have no effect as external audits are unable to ensure that the audit process is in compliance with the procedures so that it is deemed unable to provide high quality audits. Keywords: Audit Committee; Board of Commissioners; External Audit; Financial Performance; Identity of Islamic Ethics.

Item Type: Article
Subjects: Akuntansi > Akuntansi Syariah
Depositing User: Uun Sunarsih
Date Deposited: 30 Nov 2020 06:01
Last Modified: 30 Nov 2020 06:01
URI: http://repository.stei.ac.id/id/eprint/2003

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