scholarly journals Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Financial Services ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Negative Effect ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant  on Fraud. However, Audit Committee has a positive effect and significant on fraud .

scholarly journals MEKANISME ISLAMIC CORPORATE GOVERNANCE PADA KINERJA BANK UMUM SYARIAH MENGGUNAKAN ISLAMIC PERFORMANCE INDEX

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Oktaviani Rita Puspasari
Keyword(s):  
Corporate Governance ◽  
Performance Index ◽  
Audit Committee ◽  
Supervisory Board ◽  
Independent Directors ◽  
Bank Performance ◽  
Committee Meeting ◽  
Islamic Bank ◽  
Negative Effect ◽  
Positive Effect

This study examine how Islamic Corporate Governance mechanism which are : a number of sharia supervisory board meeting, independent directors, a number of audit committee meeting has an effect to the Islamic Bank performance in Indonesia which meassured by Islamic Performance Index, which proxy by : Profit sharing ratio (PSR), Islamic Income Ratio (IIR) and Equitable Distribution Ratio (EDR).� The sample selection method is purposive sampling and obtained 9 Islamic bank in 5 years period observation with 45 data are being sampled.� Multiple regression analysis is used to analyze the data.� The results shows that a number of DPS meeting have a negative effect �to PSR&EDR, however positive effect showed for IIR.� Then, independent directors have a negative effect to the PSR and IIR, however it has positive effect for EDR. As well as, negative effect showed by a number of audit committee meeting to PSR and IIR, while a number of audit committee meeting have positive effect for EDR. However the analysis result show that there are no significant effect from independent variable to the Islamic Bank performance which measured by Islamic Performance Index.Keyword:� A number of Sharia Supervisory Board meetings, Independent Directors, a number of audit committee meeting, Islamic Bank Performance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

2019 ◽  
Vol 1 (2) ◽  
pp. 111-120
Author(s):  
Indriyani Indriyani ◽  
Rinda Asytuti
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Return On Assets ◽  
Board Size ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.

scholarly journals Mekanisme Islamic Corporate Governance Pada Kinerja Bank Umum Syariah Menggunakan Islamic Performance Index

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Oktaviani Rita Puspasari
Keyword(s):  
Corporate Governance ◽  
Performance Index ◽  
Audit Committee ◽  
Supervisory Board ◽  
Independent Directors ◽  
Bank Performance ◽  
Committee Meeting ◽  
Islamic Bank ◽  
Negative Effect ◽  
Positive Effect

This study examine how Islamic Corporate Governance mechanism which are : a number of sharia supervisory board meeting, independent directors, a number of audit committee meeting has an effect to the Islamic Bank performance in Indonesia which meassured by Islamic Performance Index, which proxy by : Profit sharing ratio (PSR), Islamic Income Ratio (IIR) and Equitable Distribution Ratio (EDR).� The sample selection method is purposive sampling and obtained 9 Islamic bank in 5 years period observation with 45 data are being sampled.� Multiple regression analysis is used to analyze the data.� The results shows that a number of DPS meeting have a negative effect �to PSR&EDR, however positive effect showed for IIR.� Then, independent directors have a negative effect to the PSR and IIR, however it has positive effect for EDR. As well as, negative effect showed by a number of audit committee meeting to PSR and IIR, while a number of audit committee meeting have positive effect for EDR. However the analysis result show that there are no significant effect from independent variable to the Islamic Bank performance which measured by Islamic Performance Index.Keyword:� A number of Sharia Supervisory Board meetings, Independent Directors, a number of audit committee meeting, Islamic Bank Performance.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals Analysis of the Bank's Health Level and Its Effects on the Profitability of Sharia General Banks Listed in Indonesia's Financial Services Authority Period 2015-2018

2020 ◽  
pp. 38-53
Author(s):  
Wieta Chairunesia
Keyword(s):  
Statistical Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Good Health ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

Aims: To analyze the level of health of sharia general banks in Indonesia and their effects on profitability. Study Design: The research method used is quantitative descriptive research. Place and Duration of Study: The sampling technique used was purposive sampling. The study was conducted a Sharia General Bank registered in the Indonesian Financial Services Authority with a research period of 2015-2018. Methodology: The analytical method used is the inferential statistical analysis test using SmartPLS Professional 3.0 analysis tools, namely with a descriptive test, and inferential statistical analysis. Results: Sharia Commercial Banks in the 2015-2018 period based on Non-Performing Finance (NPF) have a healthy predicate and have a negative significant effect on profitability. Based on the Fair to Healthy Ratio (FDR) predicate as Healthy, and no significant positive effect on profitability. Based on Good Corporate Governance (GCG) with a healthy predicate, and no significant positive effect on profitability. Based on Operating Efficiency Ratio (OER) with a healthy predicate, and a significant negative effect on profitability. Based on the Capital Adequacy Ratio (CAR) which is categorized as Very Healthy, and no significant positive effect on profitability. Conclusion: Generally, Islamic commercial banks are in good health. However, the achievement of this soundness level is carried out by always striving to comply with the provisions given by Bank Indonesia, not optimizing the available resources so that the bank remains in a healthy condition while meeting the criteria of Bank Indonesia.

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 Pengaruh Corporate Governance terhadap Profitabilitas Bank Umum Syariah (BUS) Indonesia Periode 2011-2016

2019 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Jielend Ariandhini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Independent Variable

This study aims to determine the effect of Corporate Governance (CG) as measured by the composition of the board of commissioners, the composition of the board of directors, the composition of the audit committee and the composition of the syariah supervisory board on the profitability of sharia commercial banks as measured by Return On Assets (ROA). The Method of this research is quantitatif by using secondary data with documentation technique. The population used in this study is all sharia commercial banks, based on the financial statements of each bank. The observation period in this research is from 2011 to 2016. The sampling technique is done by purposive sampling method. There are 5 banks, namely Bank Muamalat, Bank Sharia Mandiri, Bank Negara Indonesia Sharia, Bank Rakyat Indonesia Sharia, Bank Central Asia Sharia. Data analysis technique used in this research is panel regression. The results showed that independent variables of board of commissioner and syariah supervisory board have no significant effect on financial performance measured by Return on Asset (ROA). The independent variable of the board of directors has a positive and significant impact on the financial performance measured using Return on Assets (ROA), and the audit committee independent variable has a negative and significant effect on the financial performance measured using Return on Assets (ROA).

scholarly journals ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN

2020 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Anitaria Siregar ◽  
Ayu Syahbana Surbakti
Keyword(s):  
Financial Services ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Data ◽  
Annual Reports ◽  
Committee Meeting ◽  
Negative Effect ◽  
Spss Software ◽  
Positive Effect

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.

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