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Good corporate governance dan kinerja maqasid syariah bank syariah di Indonesia

Author

Listed:
  • Muamar Nur Kholid
  • Arief Bachtiar

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh good corporate governance yang diproksikan dengan jumlah dewan komisaris, dewan pengawas syariah dan komite audit terhadap kinerja maqasid syariah bank syariah di Indonesia. Penelitian ini didasarkan pada teori agensi dengan menggunakan sampel 7 bank syariah di Indonesia dari tahun 2010-2014 dan menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) jumlah dewan komisaris memiliki pengaruh positif signifikan terhadap kinerja maqasid syariah bank syariah, (2) jumlah komite audit berpegaruh negatif signifikan terhadap kinerja maqasid syariah bank syariah, (3) jumlah dewan pengawas syariah tidak berpengaruh terhadap kinerja maqasid syariah bank syariah di Indonesia.

Suggested Citation

  • Muamar Nur Kholid & Arief Bachtiar, 2015. "Good corporate governance dan kinerja maqasid syariah bank syariah di Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 126-136.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:126-136:id:4331
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