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All Journal International Conference on Economics, Management, Business, and Accounting
Samsul Rosadi
Program Studi Akuntansi Syariah ,Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Raden Mas Said Surakarta

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BOARD SIZE AND COST EFFICIENCY IN ISLAMIC BANKS IN INDONESIA Lalang Mahesky; Samsul Rosadi
International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v1i1.22652

Abstract

This study aims to analyze the board size's impact on cost efficiency in the context of Islamic banks in Indonesia. Board size involves the composition of the board of commissioners, board of directors, and the sharia supervisory board, all of which play vital roles in guiding and overseeing a bank's activities. In this research, we take an empirical approach, using linear regression analysis to examine the influence of the board size of commissioners, directors, and the sharia supervisory board on cost efficiency through the use of a Fixed Effect Model with software Stata 17. Panel data was collected from Islamic banks in Indonesia for the period 2015-2022. The analysis results indicate that the size of the Board of Commissioners does not have a significant impact on cost efficiency. Meanwhile, the size of the Board of Directors and the size of the Sharia Supervisory Board have a negative effect on the cost efficiency of Islamic banks.
Co-Authors Lalang Mahesky