scholarly journals The role of the Sharia Supervisory Board and corporate governance mechanisms in enhancing Islamic performance – evidence from Indonesia

2018 ◽  
Vol 13 (4) ◽  
pp. 85-95
Author(s):  
Ahmad Nurkhin ◽  
Abdul Rohman ◽  
Ahmad Rofiq ◽  
Hasan Mukhibad
Keyword(s):  
Corporate Governance ◽  
Negative Impact ◽  
Positive Impact ◽  
Supervisory Board ◽  
Educational Background ◽  
Positive Influence ◽  
Islamic Banks ◽  
Income Ratio ◽  
Financing Risk ◽  
Negative Effect

This research aims to examine the correlation between the Sharia Supervisory Board (SSB) and corporate governance in terms of the performance of Islamic banks’ Profit-and-Loss Sharing (PLS) ratio, zakah performance and non-halal income ratio, and to analyze the relationship between risk and income for both PLS and murabahah financing and the PLS financing ratio. Non-halal income is a bank’s income that is not in accordance with Sharia law. The object of this research was a sample of eleven commercial Islamic banks in Indonesia. The data are collected from each bank’s annual report and corporate governance statement, for 2009–2016. This study uses the multiple regression analysis method. The results show that: The size and educational background of the SSB has a significant and positive effect on the zakah performance (Islamic tax), and has a negative effect on the ratio of non-halal income. The size and educational background of the SSB has no impact on the PLS financing ratio. Corporate governance has a significant and positive influence on the PLS financing ratio and zakah performance but has no influence on the non-halal income ratio. The mudharaba risk and PLS revenue have a positive impact on the PLS financing ratio. PLS financing risk and murabahah income have a negative impact on PLS financing ratio.

scholarly journals TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 172
Author(s):  
Siti Mutmainah
Keyword(s):  
Corporate Governance ◽  
Central Bank ◽  
Audit Committee ◽  
Risk Control ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Research Focus ◽  
Financing Risk

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

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 The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia

2021 ◽  
Vol 22 (3) ◽  
pp. Layouting
Author(s):  
Emile Satia Darma ◽  
Akhsyim Afandi
Keyword(s):  
Corporate Governance ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Governance Mechanisms ◽  
Business Units ◽  
Corporate Governance Mechanisms ◽  
Negative Effect ◽  
Conventional Banks ◽  
Positive Effect

Research aims: This study aims to analyze the role of Islamic corporate governance mechanisms on the performance of Islamic banks. Besides, it also analyzes the effect of risk profiles, especially those that are directly related to bank financing, on the performance of Islamic Banks.Design/Methodology/Approach: Sharia banks that become the objects are Sharia Commercial Banks (SCB) and Sharia Business Units of Conventional Banks (SBU). This study uses data from 20 sharia banks (11 SCB and 9 SBU). The analytical tool used in this study is panel data regression.Research findings: The results show that the meeting frequency of the Board of Commissioners, Sharia Supervisory Board (SSB), Financing to Deposits Ratio (FDR), and bank size have a significant positive effect on the performance of Islamic banks. Non-Performing Financing (NPF) has a significant negative effect on the performance of Islamic banks.Theoretical contribution/Originality: This study utilized Stakeholders theory, Maqoshid Sharia concept, and corporate governance to investigate the role of Islamic corporate governance mechanisms and risk management on sharia Banks performance.Practitioner/Policy implication: The implication of this study is that SSB activities had a direct and robust influence on Islamic Banks, which have relatively larger assets. Hence, the task of the Sharia Supervisory Board should not be limited to only monitoring the conformity of transactions with sharia but also providing input so that banks can increase their profits in line with sharia.Research limitation/Implication: The limitation in this study is the number of corporate governance variables that was limited.

scholarly journals A Study on the Impact of Linguistic Persuasive Styles on the Sales Volume of Live Streaming Products in Social E-commerce Environment

Mathematics ◽  
2021 ◽  
Vol 9 (13) ◽  
pp. 1576
Author(s):  
Hanyang Luo ◽  
Sijia Cheng ◽  
Wanhua Zhou ◽  
Sumin Yu ◽  
Xudong Lin
Keyword(s):  
Latent Dirichlet Allocation ◽  
Negative Impact ◽  
Positive Impact ◽  
Positive Influence ◽  
Purchase Behavior ◽  
Live Streaming ◽  
Sales Volume ◽  
Linguistic Style ◽  
Negative Effect ◽  
The Impact

Live-stream shopping is developing rapidly, but the sales levels of live streaming products vary by different hosts. How to increase the sales volume of live streaming products has become a problem. Consumers’ purchase behavior in live streaming is determined by some subjective factors, and the persuasiveness of linguistic style affects this subjective judgment to a certain extent. Therefore, the persuasiveness of the hosts’ linguistic style will lead to changes in consumers’ purchase intentions, which will affect the sales volume of products sold in the live streaming. Based on Hovland’s persuasion model, Aristotle’s rhetoric skills, text analysis, Latent Dirichlet Allocation (LDA) topic extraction model and grounded theory, this study divides the host’s linguistic persuasive style in the social e-commerce environment into five types: appealing to personality, appealing to logic, appealing to emotion, appealing to reward, and appealing to exaggeration. Combined with the sales volume of the product, we establish a regression model, and obtain the influence results of the host’s various linguistic persuasive styles on the sales of live streaming products. The results show that: the linguistic persuasive style of appealing to personality has the greatest positive impact on the sales volume of live broadcast products, but the linguistic style of appealing to logic has a negative impact. Interestingly, the same linguistic style has different effects for different types of products: the linguistic style of appealing to exaggeration has a negative effect on the sales volume of apparel products, but it has a positive influence on the sales volume of digital electrical products. Therefore, different linguistic styles should be used for different product types.

scholarly journals Pengaruh Tata Kelola Perusahaan dan Kualitas Auditor terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia

2019 ◽  
Vol 18 (2) ◽  
pp. 85
Author(s):  
Triana Novitasari ◽  
Nur Hisamuddin ◽  
Bunga Maharani
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Supervisory Board ◽  
Positive Influence ◽  
Managerial Ownership ◽  
Islamic Banks ◽  
Data Resource ◽  
Auditor Quality

The aimed of this research was to examine the influence of corporate governance and auditor quality on earnings management in islamic banks in Indonesia. Corporate governance in this research used the size of audit committee, the size of Shariah Supervisory Board  and managerial ownership as a proxy. Auditor quality in this research used accountant firm size as a proxy. The type of this research was explanatory research. The population were islamic banks listed in Bank Indonesia during 2013-2018. Using purposive sampling method, the sample were 60 islamic banks in Indonesia. Data resource using annual report from each islamic banks. The analysis method using multiple linear regression. The result indicated that managerial ownership had positive influence on earnings management, meanwhile the size of audit committee, the size of SSB, and auditor quality had no influence on earnings management. Keywords: auditor quality, corporate governance, earnings management, islamic banks  

scholarly journals Equity Structure, Strategic Investment Psychology, and Performance in China’s Green Economy Context

2021 ◽  
Vol 12 ◽  
Author(s):  
Li Xin Guo ◽  
Kuen-Lin Lin ◽  
Li-Ting Zhang ◽  
Chi-Fang Liu
Keyword(s):  
Corporate Governance ◽  
Negative Impact ◽  
Positive Influence ◽  
Green Economy ◽  
High Tech ◽  
Equity Structure ◽  
Strategic Investment ◽  
Sustainability Issue ◽  
Negative Effect ◽  
D Investment

This study empirically tests the impacts of equity structure on strategic investment psychology in green affairs in R&D vs. Marketing dimensions and company performance. Based on data from Chinese high-tech industry listed companies, the empirical results show that: (1) the largest shareholder’s shareholding ratio has a positive effect on marketing investment psychology and a negative impact on R&D investment psychology, (2) other large shareholders’ shareholding ratio are positive related to R&D investment psychology; (3) R&D investment psychology has a negative effect and marketing investment psychology has a positive influence on the current performance; (4) equity counterbalance is positive related to R&D investment psychology and has a negative effect on the current performance. This study contributes to the literature of corporate governance on sustainability issue by providing a new psychological perspective. The results also provide an important guidance for the corporate governance practice in green economies.

scholarly journals TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 172
Author(s):  
Siti Mutmainah
Keyword(s):  
Corporate Governance ◽  
Central Bank ◽  
Audit Committee ◽  
Risk Control ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Research Focus ◽  
Financing Risk

This study investigates the effect of corporate governance on Islamic bank’s risk in Indonesia during 2008-2016. The bank’s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks’ risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.

THE INFLUENCE OF THE ELDERLY POPULATION ON ECONOMIC GROWTH IN CHINA

2019 ◽  
pp. 1-17
Author(s):  
XIAOLIANG ZHOU ◽  
TING LI
Keyword(s):  
Economic Growth ◽  
Fixed Effects ◽  
Elderly Population ◽  
Negative Impact ◽  
Positive Impact ◽  
The Elderly ◽  
Educational Background ◽  
Cross Sectional ◽  
Negative Effect ◽  
Dynamic Panel Regression

While most studies have shown that an aging population has a negative impact on economic growth, the potentially positive factor of a young elderly population may be neglected. The purpose of this study is to investigate the following two hypotheses: the young elderly population (aged from 60 to 69) with a strong academic background has a positive impact on the economy in China, and the elderly population has a negative impact on the economy in China. Official provincial-level panel data from 1996 to 2016 for 29 provinces are utilized in fixed-effects models with and without controlling for heteroskedasticity and cross-sectional dependence, as well as in DIFF-GMM and SYS-GMM models in the dynamic panel regression estimation. The primary finding of this study is that young elderly people with a strong educational background can positively affect China’s economic growth and can partly alleviate the negative effect of the overall elderly population. This conclusion is quite robust regardless of which econometric method is adopted.

scholarly journals THE EFFECT OF FUNDING AND RISK ON FINANCING DECISION Empirical Study of Islamic Banks in Indonesia

INFERENSI ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 115 ◽  
Author(s):  
Sutrisno Sutrisno
Keyword(s):  
Positive Impact ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Quarterly Data ◽  
Financing Decisions ◽  
Time Deposits ◽  
Financing Risk ◽  
Negative Effect ◽  
Demand Deposits ◽  
Saving Deposit

The purpose of this study was to analyze the effect of funding decisions and risk to financing decisions on Islamic banking in Indonesia. Funding decisions consists of variable wadia demand deposits (GWD), mudaraba saving deposit (TAB), and mudaraba time deposits (DEP). Risk is proxied by capital risk (CAR), liquidity risk (RR and FDR), and financing risk (NPF). While the financing decisions consists of murabaha financing, mudaraba financing, and Musharaka financing. Samples were taken from all Islamic banks operating in Indonesia by 11 Islamic banks, and quarterly data using multiple regression analysis. The results showed that DEP and TAB significant and positive impact on all of financing, while GWD significant and positive impact on murabahafinancing is however negatively affect to mudaraba and musharaka financing. CAR and RR a significant and negative effect on all of financing. NPF non significant effect on all financing decisions, while FDR significant and negative effect on mudaraba and musharaka financing, but no significant effect on murabaha financing

scholarly journals THE INFLUENCE OF SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE ON FRAUD IN ISLAMIC BANKS IN INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 1-11
Author(s):  
Rahmawati Putri ◽  
Evi Mutia
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Secondary Data ◽  
Total Sample ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Investment Ratio ◽  
Income Ratio ◽  
Negative Effect ◽  
Islamic Investment

This study aims to examine the Influence of Sharia Compliance and Islamic Corporate Governance on fraud on Islamic banks in Indonesia. The independent variable that was mummified was sharia compliance with Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), and Islamic Corporate Governance. The dependent variable used is fraud that occurs in Islamic commercial banks in Indonesia. The research method used in this study is the method of library research. The type of data used is secondary data in the form of financial statement data and annual GCG implementation reports for the period of 2014 to 2018. The population in this study were all Sharia Commercial Banks (BUS) registered at Bank Indonesia in the period 2014 to 2018. The sample was selected using the purposive sampling method. The total sample used in this study amounted to 11 Islamic Commercial Banks with a study period of 5 years. The analytical method used in this study is multiple regression processed using SPSS version 23. The results of this study indicate that the variable sharia compliance as a proxy Islamic Income Ratio (ISIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), have a negative effect on Islamic bank’s fraud while Islamic corporate governance had no effect on fraud in Islamic banks in Indonesia.

Sign in / Sign up

Export Citation Format

Share Document