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All Journal Diponegoro Journal of Accounting
Chandra Dwi Setyawan
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH DEWAN KOMISARIS DAN INVESTMENT ACCOUNT HOLDERS TERHADAP KINERJA BANK SYARIAH DI INDONESIA Chandra Dwi Setyawan; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinants on the disclosure. Hypothesis testing is based on level bank performance in the Annual Report of Islamic Banks. Using the legitimacy theory, the research examined level bank performance in Islamic Banks based on Islamic principles. Samples were taken from 7 Islamic Banks in Indonesia for 7 years. The study design using multiple regression analysis. The test results showed IAH (Investment Account Holders) significantly with bank performance of Islamic Bank. While that BS as number of board members and the board composition does not significantly with Bank Performance.
Co-Authors Adityawarman Adityawarman