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Journal : MUQTASID

Evaluation Study: Does The Sharia Supervisory Board Have A Direct Effect on Profitability? Mukhibad, Hasan; Anisykurlillah, Indah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i1.55-69

Abstract

Previous studies have indicated a complex relationship between the total Sharia Supervisory Board (SSB) members and profitability. Therefore, this study suspects that financing products and bank fundraising mediate the relationship between SSB and ROA. SSB can provide consultation and supervision on the implementation of bank products. Data were obtained from 12 Islamic commercial banks in Indonesia with a 10-year observation period (2009-2018). Data were analyzed using fixed and random effect models and path analysis. The results showed that the total SSB members and their expertise did not have a direct effect on ROA. However, it has an effect on financing and none on Investment Account Holders (IAH) funds. The results also showed that financing proved to be a mediating variable on the effect between the total and expertise of SSB members towards ROA. The IAH fund is the mediating variable on the effect between the total SSB members towards ROA, with no proven relationship. Therefore, it can be concluded that SSB has an indirect effect on ROA by strengthening the financing and bank fundraising quality. Consultation and supervision carried out by SSB on the implementation of IAH financing and fundraising, has proved to have an impact on improving bank profitability
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Aldias Bahatmaka Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah M. Harlanu, M. Magda Kumalasari, Magda Muhammad Khafid Muhammad Khumaedi Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto PUDJI ASTUTI Rachmadi, Moch Faizal Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Winata, Atika Sukma Yunita, Selvia