scholarly journals Corporate governance mechanism and risk disclosure by Islamic banks in Indonesia

2020 ◽  
Vol 15 (1) ◽  
pp. 1-10
Author(s):  
Hasan Mukhibad ◽  
Ahmad Nurkhin ◽  
Abdul Rohman
Keyword(s):  
Audit Committee ◽  
Supervisory Board ◽  
Fixed Effect Model ◽  
Audit Committees ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Risk Disclosure ◽  
Effect Model ◽  
Panel Data Regression ◽  
Corporate Governance Mechanism

The disclosure of risk by Islamic banks is very important, as this openness of information is emphasized in Islamic teachings. The purpose of this article is to provide empirical evidence regarding the influence of the number of members of the Sharia Supervisory Board (SSB) and their cross membership, the debt and the Syirkah fund ratio (investment accounts), the composition of the board of commissioners, the number of audit committee members, and the amount of assets on risk disclosure by Indonesian Islamic banks. The study uses content analysis techniques to measure risk disclosure by Islamic banks. The analysis uses panel data regression with observations for the period of 2010–2017. Based on the Fixed Effect Model, the study found out that the number of SSB members, the cross memberships of SSB, the ratio of independent commissioners to the number of audit committees do not influence risk disclosure. The leverage to investment account ratio does not influence risk disclosure. Also, the results of this study demonstrate that only the amount of assets influences risk disclosure.

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.

Corporate Governance in Islamic Banks

2021 ◽  
pp. 322-337
Author(s):  
Sami Ben Mim ◽  
Yosra Mbarki
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Transmission Channels ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study investigates the efficiency of the Shariah supervisory board as a corporate governance mechanism in Islamic banks. The authors mainly seek to examine the effect of the Shariah board's composition (size and academic background of its members) on the performance of Islamic banks. They also try to highlight the transmission channels explaining this effect, and compare the efficiency of the Shariah board with that of traditional corporate governance mechanisms, namely the board of directors. The empirical investigation is based on a sample of 72 Islamic banks from 19 countries. Estimation results suggest that the Shariah board positively affects the Islamic banks performance through the number of Islamic Shariah scholars. This effect is mainly due to the size and cost transmission channels. These results are robust to different performance measures. On the other hand, results show that the board of directors' size produces a positive effect on a bank's performance, offering evidence for complementarity between traditional and Islamic governance mechanisms.

scholarly journals Analysis Of Bank-Spesific Factors To Determine The Profitability Of Islamic Banks In Indonesia : A Panel Regression Approach

2020 ◽  
pp. 166
Author(s):  
Dyah Tari Nur’aini
Keyword(s):  
Banking System ◽  
Fixed Effect Model ◽  
Operating Efficiency ◽  
Islamic Banks ◽  
Financial Service Authority ◽  
Cross Sectional ◽  
Important Indicator ◽  
Effect Model ◽  
Panel Data Regression ◽  
The Impact

Profitability is an important indicator of the bank’s performance. In 2014, profits of Islamics bank in Indonesia decreased by 19.7 percent. This paper aims to analyze the impact of bank-specific factors to The Islamic banking system in Indonesia has shown better development Islamic bank’s profitability. This study observed 11 Islamic banks in the Indonesia banking system in the period between 2010 - 2014. The quarterly data are taken from the Indonesian Banking Directory, published by the Financial Service Authority (OJK). Using panel data regression, the Fixed Effect Model with cross-sectional correlation (SUR) has selected as the best model. According to the obtained results, among internal factors of bank profitability, the most important one is the operating efficiency ratio. Furthermore, profitability is influenced negatively by liquidity risk, solvency risk, credit risk, and bank size.

scholarly journals Determinant of Firm’s Value: Evidence of Manufacturing Sectors Listed In Indonesia Shariah Stock Index

2019 ◽  
Vol 8 (3) ◽  
pp. 3995-3999 ◽  
Keyword(s):  
Fixed Effect Model ◽  
Stock Index ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Effect Model ◽  
Panel Data Regression ◽  
Investment Opportunities ◽  
Corporate Social

The purpose of this research is to analyzes the effects of managerial ownership, audit committees, investment opportunities, profitability, and corporate social responsibility (CSR) on the value of manufacturing companies. Analysis of the factors affecting the value of manufacturing companies using the aplication of panel data regression model with the e-views 9 and Microsoft excel. This research uses data obtained from a manufacturing account of the manufacturing company registered in the Indonesia Sharia Stocks Index (ISSI) period of 2011-2017. Studies show that the most appropriate selection of models for the data panel's regression is a fixed effect model with the result of research that managerial ownership, profitability, and CSR have no significant effect on the value of manufacturing companies, while the variable committee's variables and investment opportunities have significant to the value of the company listed on ISSI period of 2011-2017.

Dana pihak ketiga, Inflasi dan Pembiayaan Mudharabah terhadap Non Performing Financing pada Bank Islam di Indonesia dan Malaysia

2019 ◽  
Vol 16 (2) ◽  
pp. 74-80
Author(s):  
Afrillia Tiara Putri ◽  
Saadah Yuliana ◽  
Anna Yulianita
Keyword(s):  
Panel Data ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Islamic Banks ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This study aimed to analyze the influence of third party funds, inflation, and mudharabah against non performing financing on Islamic Banks in Indonesia and Malaysia. Data used is secondary data. The method used in this analysis is the panel data regression. The results showed that in partial third party fund and mudharabah significant negative effect on the Non Performing Financing, while inflation is positive and not significant to the Non Performing Financing. Variable Third Party Funds, Inflation and mudharabah jointly significant effect on Non Performing Financing. Based on the regression equation fixed effect model results show the results of the coefficient of determination (R2) is 0.369198, or 36.91 per cent means that the variation of the variable third party funds, inflation and mudharabah have an influence on the non performing financing for the coefficient of determination, while the rest 63.09 percent influenced by variables outside the model

scholarly journals Faktor-Faktor Yang Mempengaruhi Capital Adequacy Ratio (CAR) Bank Umum Syariah di Indonesia

2017 ◽  
Vol 4 (4) ◽  
pp. 312
Author(s):  
Yeano Dwi Andhika ◽  
Noven Suprayogi
Keyword(s):  
Fixed Effect Model ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Estimation Model ◽  
Return On Equity ◽  
Effect Model ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Level Of Significance

Capital adequacy regulation imposed on banks, including Islamic banks, is part of the regulators’ efforts to ensure that banks have adequate capital in order to get them prepared facing the risks that might arise in their operations. This research aims to find the effects of Islamic banks’ specific variables on Capital Adequacy Ratio (CAR), the capital adequacy indicator in banks.Using panel data regression, this research investigates the possible effects of four bank spesific variables which are Bank Size (LNSIZE), Non-Performing Financing (NPF), Return on Equity (ROE), and Financing to Deposit Ratio (FDR) on Capital Adequacy Ratio (CAR). There are 11 Indonesia’s Islamic commercial banks during 2011 to 2015 used as sample. As Fixed Effect Model (FEM) chosen to be the estimation model, this research indicates that LNSIZE, NPF, ROE and FDR have significant effects on CAR with different level of significance.

scholarly journals PENGARUH MEKANISME ISLAMIC CORPORATE GOVERNANCE TERHADAP KINERJA BANK SYARIAH DI INDONESIA BERDASARKAN MAQASHID SYARIAH INDEKS

2018 ◽  
Vol 6 (1) ◽  
pp. 36
Author(s):  
Anton Anton
Keyword(s):  
Corporate Governance ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Business Goals ◽  
Corporate Governance Mechanisms ◽  
Corporate Governance Mechanism ◽  
Rights And Interests

To be able to realize the business goals and social objectives of Islamic banks need to be supported by Islamic corporate governance mechanisms that protect the rights and interests of all stakeholders who are subject to the rules of sharia. The purpose of this study was to determine the effect of Islamic corporate governance mechanism variables on the performance of Islamic banks in Indonesia based on the maqashid sharia index. The results showed that the number and education of the Sharia Supervisory Board had a significant effect. While concurrent positions and meetings of the Sharia Supervisory Board have no significant effect on the performance of Islamic banks in Indonesia based on the maqashid sharia index.

scholarly journals MEKANISME TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO

2019 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Deivy Ridha Rifani ◽  
Christina Dwi Astuti
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Governance Mechanism ◽  
Risk Disclosure ◽  
Board Meeting ◽  
Corporate Governance Mechanism ◽  
External Auditor

<p><em>The aim of this study is to get empirical evidence of the effect of good corporate governance mechanism on risk disclosure. Independent variable in this study are proportion of board independent, size of audit committee, institutional ownership, frequency of board meeting, and quality of external auditor. Dependent variable are risk disclosure. The research data obtained from the annual report of company on the Indonesian Stock Exchange website. The sample in this study used 96 companies listed at Indonesia Stock Exchange (BEI) for 2013-2015, with 265 item. The sampling technique using purposive sampling method. The result of this study are size of audit committee, institutional ownership, and quality of external auditor have a positive significant effect on risk disclosure. Unfortunetly, proportion of board independent and frequency of board meeting has no effect on risk disclosure.</em></p>

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN PENYAJIAN OTHER COMPREHENSIVE INCOME TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Herry Winarto ◽  
JMV Mulyadi
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Audit Committees ◽  
Test Results ◽  
Comprehensive Income ◽  
Effect Model ◽  
Other Comprehensive Income ◽  
Selection Of

<em>This study aims to examine the influence of audit committees, firm size, leverage and disclosure of other comprehensive income on earnings management in property companies listed on the Indonesia Stock Exchange 2012-2015. This study uses quantitative data that has been published in Indonesia Stock Exchange (BEI). Where the sample used in this study as many as 153 consisting of 201 companies that meet the criteria of research, because this study using purposive sampling method in the selection of samples. While the method of data analysis using SPSS regression version 22. The test results are done using fixed effect model. The result of partial test (t test) obtained by company size, and leverage, influence to earnings management, while audit committee and other comprehensive income have no effect to earnings management. Where the error rate used is 5% or 0.05 at a significant level of 95%.</em>

scholarly journals The Moderating Effect of Shariah Governance on Financial and Maqasid Shariah Performance: Evidence from Islamic Banks in Indonesia

2019 ◽  
pp. 264-274
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Supervisory Board ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
Shariah Governance ◽  
Positive Effect

The aim of this research is to assess the effect of financial performance to Maqasid Shariah performance with shariah governance as a moderating variable. Financial performance can be measured based on three criteria: firm size (FS), return on asset (ROA) and asset structure, while Maqasid Shariah performance is measured by zakat, infaq, shadaqoh and awqaf (ZISWAF) and qordhul hasan (QH). Shariah governance (SG) is measured by the proportion of independent board of commissioners’ members, board size, audit committee, and shariah supervisory board. The data in this study are the secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research employed a quantitative approach with panel data regression using E-views 9.0 software. The method for the data analysis used factor analysis. The results show that the effects of FS and ROA on Maqasid Shariah performance are significant, and the implementation of shariah governance is generally proven to play a significant role in moderating the effect of FS and ROA on Maqasid Shariah performance. The better the implementation of SG, the stronger the predictability of Maqasid Shariah, and shariah governance has a positive effect on Maqasid Shariah.

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