SKRIPSI AKS
KINERJA KEUANGAN BANK SYARIAH DITINJAU DARI KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN PENGAWAS SYARIAH DAN DEWAN KOMISARIS INDEPENDEN
ABSTRACT
This study aims to examine the effect of institutional ownership, audit
committee, sharia supervisory board, and independent board of commissioners on
the financial performance of Islamic banks in 2016-2020.
The data used in this study is secondary data in the form of annual reports
and good corporate governance reports for 2016-2020. The population in this study
amounted to 14 Islamic banks using purposive sampling technique which resulted
in a sample of 11 Islamic banks for five years of observation with a total of 55
observations. The analytical tool used in this research is multiple linear regression
analysis using SPSS 25.
The results of this study indicate that the variable of institutional ownership
has a negative effect on financial performance. Meanwhile, the variables of the
audit committee, sharia supervisory board, and independent board of
commissioners have no effect on financial performance.
Keywords: Institutional Ownership, Audit Committee, Sharia Supervisory Board,
Independent Board of Commissioners, ROA.
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