ABSTRAKIndonesia menjadi salah satu negara yang terimbas paling parah dari adanya krisis 1997/1998 dimana kualitas tata kelola dari perbankan saat itu dianggap sebagai akar masalah, khususnya terkait berlebihnya perilaku risk-taking dalam hal peminjaman yang menurunkan performa bank. Penelitian ini bertujuan untuk menguji pengaruh Corporate Governance terhadap Risk Taking Behaviour pada Bank Umum Syariah di Indonesia periode 2012-2019. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 9 dengan metode purposive sampling. Corporate Governance diukur dengan proporsi perempuan (direktur, dewan pengawas syariah, komite audit, komite pemantau risiko), proporsi Independensi (komisaris independen dan komite audit independen) dan proporsi Keahlian Keuangan (direksi, dewan pengawas syariah dan komite audit), sedangkan untuk Risk Taking Behaviour diukur menggunakan Z-score. Hasil olah data menunjukkan bahwa independensi berpengaruh positif dan signifikan, gender diversity pada direksi dan komite audit dan pemantau risiko berpengaruh positif dan signifikan, sementara dewan pengawas syariah perempuan berpengaruh negative signifikan. Keahlian keuangan komite audit berpengaruh positif signifikan, sementara pada direksi dan dewan pengawas syariah berpengaruh positif tetapi tidak signifikan. Secara simultan, hasil pengujian menunjukkan bahwa good corporate governance berpengaruh terhadap risk taking behaviour pada bank umum syariah di Indonesia.Kata Kunci: Corporate Governance, Risk Taking Behaviour, Gender Diversity, Independensi, Keahlian Keuangan, Bank Umum Syariah, Z-score ABSTRACTIndonesia became one of the worst countries that affected by the 1997/1998 crisis where the quality of governance from the banking sector at that time was seen as the root of the problem, especially related to excess risk-taking behavior in terms of lending which reduced bank performance. This study aims to examine the effect of Corporate Governance on Risk-Taking Behavior in Islamic Banks in Indonesia from 2012-2019. The analysis technique used is panel data regression analysis assisted by Eviews 9 software, the authors use a purposive sampling method to determine the research sample. Good Corporate Governance is measured by the proportion of Gender Diversity (directors, sharia supervisory boards, audit committees, risk monitoring committees), the proportion of Independence (commissioners and audit committees) and the proportion of Financial Expertise (directors, sharia supervisory boards and audit committees), while for Risk-Taking Behavior is measured using a Z-score. The results of the research showed that partially, independence has a positive and significant effect, gender diversity on the directors, audit and risk monitoring committee has a positive and significant effect, while the female sharia supervisory board has a significant negative effect. The audit committee's financial expertise has a significant positive effect, while the sharia directors and supervisory boards have a positive but not significant effect. Simultaneously, the test results show that corporate governance affects the risk-taking behavior of Islamic commercial banks in Indonesia.Keywords: Good Corporate Governance, Risk-Taking Behavior, Gender Diversity, Independence, Financial Expertise, Islamic Commercial Banks, Z-score
Chair-CEO age variation and insurance risk-taking behavior
