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

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.

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

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v3i2.936 ◽

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

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

Journal of Islamic Economics and Social Science (JIESS) ◽

10.22441/jiess.2020.v1i1.003 ◽

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 .

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

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p19 ◽

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

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GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ◽

10.37715/mapi.v2i2.1725 ◽

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.

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Telisik Faktor Pengaruh Kinerja Maqashid Syariah Bank Syariah Di Indonesia

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v6i2.986 ◽

2020 ◽

Vol 6 (2) ◽

pp. 142

Author(s):

Ardiani Ika Sulistyawati ◽

Hanik Ati ◽

Aprih Santoso

Keyword(s):

Regression Model ◽

Hypothesis Testing ◽

Multiple Regression ◽

Audit Committee ◽

Supervisory Board ◽

Multiple Regression Model ◽

Committee Meeting ◽

Purposive Sampling ◽

Islamic Bank

This study aims to examine the effect of temporary syirkah funds, board of commissioners, independent commissioner, sharia supervisory board, dual position of sharia supervisory board, audit committee, and audit committee meeting on maqasid syariah performance of Islamic bank in Indonesia during the period 2015 – 2017. The sample of this study was chosen by purposive sampling and obtained data 33 banks with 11 banks per year. This hypothesis testing in this study used multiple regression model. The result shows that temporary syirkah funds, board commissioners, sharia supervisory board, dual position of sharia supervisory board, and audit committee have an effect on maqasid syariah performance of Islamic bank. However, audit committee meeting do not have an effect on maqasid syariah performance of Islamic bank.

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

Journal of Accounting and Investment ◽

10.18196/jai.v22i3.12339 ◽

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.

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KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA

Jurnal Akuntansi Bisnis ◽

10.24167/jab.v16i1.1364 ◽

2019 ◽

Vol 15 (2) ◽

pp. 229

Author(s):

Ardiana Luthvita Sari

Keyword(s):

Earnings Management ◽

Audit Committee ◽

Positive Influence ◽

Board Composition ◽

Committee Meeting ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect ◽

Significant Positive Influence ◽

Selection Of

Abstract This study examines the effect of audit committee expertise, audit committee meeting frequency, audit committee size, commissioner board expertise, board composition, firm size, leverage, auditor reputation, to earnings management. Earnings management is the selection of accounting policies by managers for personal purposes at the expense of shareholders' interests. This study predicts the better the audit committee skills the lower the earnings management. The more often the audit committee holds the frequency of meetings, the less profit management. The larger the audit committee size the lower the earnings management. The more the board of commissioners the lower the profit management. The more members of the board composition the lower the earnings management. The more sizes the higher the profit management. The higher the leverage the higher the profit management. The reputation of the auditor negatively affects earnings management. The results showed that: 1) There was a significant positive influence between Audit Committee Skills on earnings management. 2) Frequency Audit Committee meetings have a significant negative effect on earnings management. 3) The size of Audit Committee has a significant negative effect on earnings management. 4) The Board of Commissioners' expertise has a significant negative effect on earnings management. 5) The composition of the Board of Commissioners has a significant positive effect on earnings management. 6) Size (Size Company) have a significant effect on earnings management. 7) DER (Leverage) has no significant effect on earnings management. 8) Reputation Auditors have no significant effect on earnings management. Abstrak Penelitian ini menguji pengaruh keahlian komite audit, frekwensi rapat komite audit, ukuran komite audit, keahlian dewan komisaris, komposisi dewan komisaris, ukuran perusahaan, leverage, reputasi auditor, terhadap manajemen laba. Manajemen laba merupakan pemilihan kebijakan akuntansi oleh manajer untuk tujuan pribadi dengan mengorbankan kepentingan pemegang saham. Penelitian ini memprediksi semakin baik keahlian komite audit semakin rendah manajemen laba. Semakin sering komite audit mengadakan frekuensi rapat maka semakin menurun manajemen laba. Semakin besar ukuran komite audit maka semakin rendah manajemen laba. Semakin ahli dewan komisaris maka semakin rendah manajemen laba. Semakin banyak anggota komposisi dewan komisaris maka semakin rendah manajemen laba. Semakin bersar ukuran maka semakin tinggi manajemen laba. Semakin tinggi leverage maka semakin tinggi manajemen laba. Reputasi auditor berpengaruh negatif terhadap manajemen laba. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh positif signifikan antara Keahlian Komite audit terhadap manajemen laba. 2) Frekuensi Rapat komite audit berpengaruh negatif signifikan terhadap manajemen laba. 3) Ukuran Komite Audit berpengaruh negatif signifikan terhadap manajemen laba. 4) Keahlian Dewan Komisaris berpengaruh negatif signifikan terhadap manajemen laba. 5) Komposisi Dewan Komisaris berpengaruh positif signifikan terhadap manajemen laba. 6) Ukuran Perusahaan berpengaruh signifikan terhadap manajemen laba. 7) DER (Leverage) tidak berpengaruh signifikan terhadap manajemen laba. 8) Reputasi Auditor tidak berpengaruh signifikan terhadap manajemen laba.

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ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v16i1.1286 ◽

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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Corporate Governance Dan Pengungkapan Manajemen Risiko Bank Syariah Di Indonesia

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v5i1.13 ◽

2019 ◽

Vol 5 (1) ◽

pp. 47-61 ◽

Cited By ~ 1

Author(s):

Annisa Difa Saufanny ◽

Siti Khomsatun

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Panel Data ◽

Audit Committee ◽

Supervisory Board ◽

Audit Committees ◽

Islamic Bank ◽

Reputation Risk ◽

Management Disclosures ◽

Conventional Bank

Based on Peraturan Bank Indonesia Nomor 13/23/PBI/2011, Indonesian Islamic bank has faced Rate of Return Risk and Equity Investment Risk that has been not faced by conventional bank. Moreover, Islamic bank also has had more reputation risk and compliance risk than conventional bank. The objective of this research is to provide empirical evidence of the influence of corporate governance on the risk management disclosure for Indonesian Islamic banking. Good Corporate Governance is proxied by total of Commissioners Board, total of Independent Commissioners Board, total of Audit Committee, total of Independent Audit Committee, and Sharia Supervisory Board. The method used in this research is multiple linear regression panel data. Using 35 unbalanced panel data from 11 Indonesia Islamic Bank for 2012 -2015, the result shows that only total audit committees that influence the risk management disclosures of Indonesian Islamic Bank

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PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v10i2.6588 ◽

2019 ◽

Vol 10 (2) ◽

pp. 124

Author(s):

Liatul Hikmah ◽

Ulfi Kartika Oktaviana

Keyword(s):

Audit Committee ◽

Sampling Method ◽

Supervisory Board ◽

Financial Service ◽

Financial Service Authority ◽

Regression Test ◽

Research Population ◽

Negative Effect ◽

Positive Effect

Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method with questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ).

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