scholarly journals Apakah Frekuensi Rapat DPS, Profitabilitas dan Surat Berharga Syariah Berpengaruh pada Islamic Social Reporting Index?

2021 ◽  
Vol 4 (2) ◽  
pp. 138
Author(s):  
Ethika Suri Marefsi ◽  
Kurnia Kurnia ◽  
Febrial Pratama
Keyword(s):  
Financial Services ◽  
Positive Impact ◽  
Supervisory Board ◽  
Social Reporting ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
Supervisory Boards ◽  
The Government ◽  
The Impact

<p class="bdabstract">This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities.</p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>Islamic Social Reporting;<strong> </strong>meeting frequency of shariah supervisory board; profitability; sharia securities issuance</em></p>

scholarly journals PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA BANK SYARIAH: STUDI EMPIRIS INDONESIA DAN MALAYSIA

2021 ◽  
Vol 8 (2) ◽  
pp. 243
Author(s):  
Faris Achmad Muhtadin Billah ◽  
Bayu Arie Fianto
Keyword(s):  
Corporate Governance ◽  
Gender Diversity ◽  
Control Variable ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
The Impact ◽  
Simultaneous Influence

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik Islamic corporate governance terhadap kinerja bank syariah di Indonesia dan Malaysia. Dengan menggunakan regresi data panel 28 bank syariah di Indonesia dan Malaysia periode 2013-2019, penelitian ini menemukan adanya pengaruh Islamic corporate governance (ICG) secara simultan terhadap kinerja bank syariah. Hasil estimasi dengan dan tanpa variabel kontrol menunjukkan hanya variabel tingkat pendidikan Dewan Pengawas Syariah (DPS) yang konsisten memiliki pengaruh negatif signifikan terhadap kinerja bank syariah. Dengan menambahkan variabel kontrol, hasil penelitian menunjukkan bahwa variabel gender diversity dan frekuensi rapat DPS masing-masing berpengaruh positif dan negatif terhadap kinerja bank syariah. Hasil penelitian ini memberikan wawasan bagi regulator untuk dapat meningkatkan kinerja bank syariah melalui praktik ICG. Kata Kunci: Bank syariah, Dewan Pengawas Syariah, Indonesia, Islamic corporate governance, Kinerja bank, Malaysia. ABSTRACTThis study aims to determine the impact of Islamic corporate governance characteristics on the performance of Islamic banks in Indonesia and Malaysia. By using panel data regression of 28 Islamic banks in Indonesia and Malaysia for the 2013-2019 period, this study found the simultaneous influence of Islamic corporate governance (ICG) characteristics on the performance of Islamic banks. The results with and without control variables show that only the Sharia Supervisory Board (SSB) education level consistently has a significant negative effect on the performance of Islamic banks. By adding the control variable, the results show that the gender diversity variable and the frequency of SSB meetings have a positive and negative effect on the performance of Islamic banks, respectively. The results of this study provide insights for regulators to improve the performance of Islamic banks through ICG practices.Keywords: Bank performance, Indonesia, Islamic corporate governance, Islamic banks, Malaysia, Syariah Supervisory Board.

scholarly journals Pengaruh Dewan Komisaris, Komite Audit, Dan Dewan Pengawas Syariah Terhadap Kinerja Perbankan Syariah

2020 ◽  
Vol 2 (1) ◽  
pp. 2554-2569
Author(s):  
Jumainii Azizah ◽  
Erinos NR
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Sampling Method ◽  
Empirical Studies ◽  
Supervisory Board ◽  
Audit Committees ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
Supervisory Boards

This study aims to determine and analyze the influence of the Board of Commissioners, the Audit Committee and the Sharia Supervisory Board on the Performance of Sharia commercial banks Empirical studies on Sharia commercial banks in 2014-2018 both simultaneously and in part. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 10 Islamic banks from 12 Islamic banks. Based on the results of the study note that the board of commissioners, audit committees, sharia supervisory boards simultaneously affect the performance of Islamic banks. But partially, the board of commissioners, audit committee, sharia supervisory board did not affect the performance of Islamic Banks in Islamic Banking in 2014-2018.

Board Oversight and Financial Performance of Islamic Banks in Arab and Non-Arab Countries

2021 ◽  
Vol 22 (3) ◽  
pp. 1384-1401
Author(s):  
Yousuf Ali Badshah ◽  
Abdullah ◽  
Muhammad Arsalan Hashmi ◽  
Muhammad Hashim Shah
Keyword(s):  
Financial Performance ◽  
United Arab Emirates ◽  
Audit Committee ◽  
Supervisory Board ◽  
Arab Countries ◽  
Average Score ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Impact

This study analyzes the impact of corporate governance (CG) practices and Shariah Supervisory Board (SSB) on the financial performance of Islamic banks (IB). A sample of 20 Islamic banks from Arab and Non-Arab countries i.e. Bahrain, Kuwait, Jordan, Saudi Arabia, United Arab Emirates, Pakistan and Malaysia were used. A CG-index was adopted from the literature which comprises of three sub-indices including Board of Directors (BOD), Audit Committee (AC) and Shariah Supervisory Board (SSB). The dataset covers the period from 2012 to 2018. The panel data regression technique was used for data analysis. The descriptive statistics suggest that the average score for CG-index is 76% which indicates that Islamic banks reasonably adhere to CG regulations. The panel regression results suggest an insignificant relationship between (1) CG and IB’s financial performance and (2) BOD and IB’s financial performance. These findings are consistent with earlier studies conducted on Arab countries. Moreover, the results also suggest that SSB and AC contribute positively towards asset performance but negatively towards equity performance. Policymakers should revisit the CG regulations in their countries to make them more influential towards the performance of Islamic banks.

scholarly journals BOARD CHARACTERISTIC, GOOD CORPORATE GOVERNANCE AND MAQȂSHID PERFORMANCE IN ISLAMIC BANKING

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Muhammad Wahyudi Pranata ◽  
Sugiyarti Fatma Laela
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Supervisory Board ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Control Variables ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

This research aims to examine the effect of the characteristics of the board on the Maqâshid Shariah Index (MSI) performance of Indonesian Islamic banks, using panel data regression. Independent variables, namely the characteristics of the board of commissioners, board of directors, and shariah supervisory board are related to board internal ownership, board expertise, board independence, cross-membership board, and board tenure with size and growth as controlling variables, while the dependent variable is Maqâshid Shariah Performance in Islamic Banks. The samples of this study include 12 Islamic banks in Indonesia, which regularly publish their annual reports and management for the period 2009-2017. The results from both models, with and without control variables, show that board ownership (commissioner and director), board cross-membership (commissioner and Shariah supervisor) and Shariah supervisor expertise do not have impact to MSI. Moreover, the results from model without control variables show that commissioner expertise has positive impact to MSI, while board tenure (commissioner and director) and commissioner independence do have negative impact to MSI. These results provide recommendations for the Islamic banking industry, so that it can be applied optimally to achieve the main objectives of the maqâshid Shari’ah.

scholarly journals The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks

2021 ◽  
Vol 9 (3) ◽  
pp. 117
Author(s):  
Bima Cinintya Pratama ◽  
Amrizah Kamaluddin ◽  
Shukriah Saad
Keyword(s):  
Intellectual Capital ◽  
Positive Impact ◽  
Social Performance ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Social ◽  
Supervisory Boards

This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance. Therefore, this study empirically analyzed the effect of IC and SSB on social performance in Indonesian Islamic banks with a sample of 14 Islamic banks throughout the period 2008-2019. To test the research hypotheses, panel data regression model analysis was applied. The results did not establish a positive impact of intellectual capital on the banks’ social performance. This result indicated that the size of intellectual capital might not lead to better social performance. This outcome may be due to IC still being the focus of financial performance such that it has not been utilized to optimize the social performance of Islamic banks. The results also showed that SSBs have a positive effect on social performance. It can be concluded that Supervisory Boards could monitor the social activities conducted by Islamic banks, leading to an improvement in the activities. This study helps to bolster the understanding of the role of IC and SSB governance in enhancing the social performance function of Islamic banks.

scholarly journals Impacts of Monetary Policy on Commercial Banks’ Profits: The Case of Vietnam

2017 ◽  
Vol 13 (8) ◽  
pp. 32
Author(s):  
Thanh Nhan Nguyen ◽  
Ngoc Huong Vu ◽  
Ha Thu Le
Keyword(s):  
Monetary Policy ◽  
Commercial Banks ◽  
Positive Impact ◽  
Monetary Policies ◽  
Significance Level ◽  
Doing Business ◽  
Panel Data Regression ◽  
Banking Market ◽  
Data Regression ◽  
The Impact

This paper mainly concentrates on examining the impact of monetary policy on commercial banks’ profit in Vietnam by using panel data regression. In our study, the data is collected from 20 commercial banks which were doing business in Vietnam’s banking market, ranging from 2007 to 2014 in annually frequency. Monetary base (MB), discount rate (DIS) and required reserve ratio (RRR) are used as proxies for monetary policy. Profit before tax (PROFIT) is used to represent commercial banks’ performance. The results show that there is a positive relationship between banks’ profits and monetary policies. Among those chosen variables representing SBV’s monetary policy, only MB has a significant positive impact on bank’s profit at the significance level of 10%. On this premise, the study recommends that MB should be one of the variables in the center of being concerned in the SBV’s policies regarding the banking performance and stability.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia

2020 ◽  
Vol 3 (3) ◽  
pp. 96-103
Author(s):  
Arini Arini ◽  
Satia Nur Maharani ◽  
Dodik Juliardi
Keyword(s):  
Commercial Banks ◽  
Islamic Banks ◽  
Standard Score ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Perspective Model ◽  
The Impact ◽  
Education Justice ◽  
Sustainability Report

This study examines the effect of sustainability reports on the performance of maqashid sharia in Islamic banks. The sample of this research is Islamic commercial banks in Indonesia for the period 2014-2018. The sustainability report is measured by the standard score of the GRI 4 sustainability report and the performance of Islamic banks is measured using maqashid sharia with 3 perspectives, namely education, justice and welfare. The method used is panel data regression with 3 research models. The results of the analysis of model 1 show that the sustainability report has a significant negative effect on the performance of maqashid sharia from an education perspective. In model 2, the results show that the sustainability report does not have a significant effect on the performance of maqashid syariah justice perspective. Model 3 shows the results that the sustainability report does not have a significant effect on the performance of maqashid syariah from the welfare perspective.

scholarly journals Dampak Faktor Eksternal dan Faktor Internal terhadap Perkembangan Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 97-108
Author(s):  
Luthfiah Nurazlina ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Negative Impact ◽  
External Factors ◽  
Islamic Banks ◽  
Internal Factors ◽  
Simultaneous Test ◽  
Panel Data Regression ◽  
Data Regression ◽  
Simultaneous Testing ◽  
Significant Negative Impact ◽  
The Impact

The goal of this study was to determine the impact to which external factors such as GDP growth, inflation and BI interest rate and internal factors such as CAR, FDR and NPF have had an influence on the development of Islamic Banks in Indonesia that represented by the growth of total assets Islamic banks in Indonesia from 2015-2019. This research used a quantitative approach and the data would be analyzed using multiple regression test through panel data regression with partial test and simultaneous test provided by Eviews 10. Considering the results of the simultaneous testing, the study suggests that all variables had an impact on the development of the Islamic Bank. As for the partial test, from the external factors only the BI rate which gives a significant negative impact on the development of Islamic banks and from internal factors there are NPF and FDR which give significant negative impact. It was concluded that GDP, Inflation, and CAR did not affect the development of Islamic Banks in Indonesia.

scholarly journals DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) OLEH BANK SYARIAH DI INDONESIA DAN MALAYSIA

2021 ◽  
Vol 8 (4) ◽  
pp. 413
Author(s):  
Muhammad Indra Maulana Risqi ◽  
Dina Fitrisia Septriarini
Keyword(s):  
Ownership Structure ◽  
Negative Impact ◽  
Social Reporting ◽  
Company Size ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Significant Negative Impact ◽  
Regression Techniques

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR di bank syariah Indonesia dan Malaysia. Profitabilitas berpengaruh positif tidak signifikan pada bank syariah di Indonesia maupun di Malaysia. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap pengungkapan ISR pada bank syariah di Indonesia dan Malaysia tahun 2015-2019. Implikasi penelitian ini adalah memberikan gambaran berkaitan dengan faktor yang mempengaruhi pengungkapan ISR pada bank syariah di Indonesia dan Malaysia.Kata Kunci: Islamic Social Reporting, Pengungkapan,  Bank syariah. ABSTRACTThis study aimed to analyze the effect of the Islamic Governance Score, ownership structure, company age, profitability, and company size partially and simultaneously on ISR disclosure by Islamic banks in Indonesia and Malaysia in 2015-2019. This study uses a quantitative approach with panel data regression techniques. Sampling using purposive sampling with 11 Islamic commercial banks in Indonesia and 6 Islamic banks in Malaysia. This study found that part, the effect of Islamic governance score on ISR disclosure has an effect insignificant negative on Islamic banks in Indonesia and negatively affects Islamic banks in Malaysia. The effect of ownership structure on ISR disclosure has a significant negative impact on Islamic banks in Indonesia and has a negative and insignificant effect on Islamic banks in Malaysia. Age and company size significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia. Profitability has a positive and insignificant impact on Islamic banks in Indonesia and Malaysia. Simultaneously, all independent variables significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia in 2015-2019. The implication of this research is to provide an overview of the factors of ISR disclosure in Islamic banks in Indonesia and Malaysia.Keywords: Islamic Social Reporting, Disclosure, Islamic banks.

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