SKRIPSI AKS
Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Kinerja Bank Syariah di Asia Tenggara Tahun 2018 - 2022
ABSTRACT
This study aims to examine the effect of Sharia Supervisory Board
Characteristics on financial performance in Southeast Asian Sharia Banks in 2018-
2023. This study is a quantitative study with secondary data. The population of this
study is all Sharia Banks registered in Southeast Asian countries for the period
2018-2023. The Sharia Supervisory Board characteristic variables in this study are
proxied by five indicators, namely size, education level, expertise, cross-
membership and reputation of the Sharia Supervisory Board. While the
performance variable of Islamic banks is proxied by ROA (Return On Assets). The
sampling technique in this study uses the purposive sampling method.
The sample of this study was 19 Sharia Banks with 6 years of observation so the
total data used was 114 data. The hypothesis testing method in this study uses a
panel data regression model with the Common Effect Model approach. This study
uses Eviews 10 software. The results of this study indicate that the variables of the
size of the Sharia Supervisory Board, the expertise of the Sharia Supervisory Board,
the education level of the Sharia Supervisory Board, the cross-membership of the
Sharia Supervisory Board and the reputation of the Sharia Supervisory Board do
not affect the performance of Islamic banks.
Keywords: Sharia Supervisory Board, Financial Performance
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