SKRIPSI AKS
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMITE AUDIT, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH PERIODE 2018-2022
ABSTRACT
This research aims to examine the influence of the Board of Directors,
Board of Commissioners, Audit Committee and Sharia Supervisory Board on the
financial performance of Sharia Commercial Banks for the 2018-2022 period. This
research is quantitative research with secondary data. The population for this
research is all Sharia Commercial Banks (BUS) registered with the Financial
Services Authority for the 2018-2022 period. The sampling technique in this
research used purposive sampling. The sample for this research was 10 Sharia
Commercial Banks (BUS) with a total of 50 data. The hypothesis testing method in
this research uses a panel data regression model with a Fixed Effect Model
approach. This research uses Eviews 12 software. The results of this research show
that the board of directors, board of commissioners, audit committee and DPS have
no influence on the financial performance of Sharia Commercial Banks for the
2018-2022 period.
Keywords: Board of Directors, Board of Commissioners, Audit Committee, DPS,
Financial performance.
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