SKRIPSI AKS

KAJIAN ATAS TRANSPARANSI, DEWAN PENGAWAS SYARIAH DAN PENGAMBILAN RISIKO PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2021

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ABSTRACT This study aims to identify the effect of transparency and sharia supervisory boards on risk taking in Islamic commercial banks in Indonesia. The dependent variable in this study is risk taking in Islamic Commercial Banks (Y). This study uses transparency and the sharia supervisory board as independent variables (X). As well as the use of control variables, namely efficiency and leverage. The population in this study are Islamic Commercial Banks in Indonesia which are registered with Bank Indonesia and publish annual financial reports for the 2016-2021 period. The sampling technique used purposive sampling and the final sample obtained was 11 Islamic Commercial Banks. The analysis technique used is panel data regression analysis using the 10 review program. The results of the study show that transparency has no significant negative effect on risk taking, DPS proxied by experienced Sharia Supervisory Board with experience as sharia supervisors has no significant effect on risk taking, and Sharia Supervisory Board with experience in the banking sector. and finance have a negative effect on risk taking. Keywords: transparency, sharia supervisory board, risk taking

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IND k 23

Penerbit

SUKOHARJO : Akuntasi Syariah UIN RM Said., 2023

Deskripsi Fisik

21 cm, 135 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

INDAH ZULIAWATI PUTRI

Versi lain/terkait

Lampiran Berkas

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