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Journal : Accounting Analysis Journal

Analysis of Influence of Characteristics of Islamic Supervisory Board toward Islamic Financial Performance Rifai, Achmad; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15947

Abstract

Tujuan dari penelitian ini adalah untuk untuk menguji dan menganalisis karakteristik Dewan Pengawas Syariah yang direpresentasikan dengan DPS Scientific Backgrounds, Attendance of DPS Meeting, dan DPS Multi-positions terhadap Islamic Financial Performance melalui kesesuaian pelaporan syariah sebagai mediasi. Populasi penelitian adalah seluruh bank umum syariah yang ada Indonesia periode tahun 2011- 2015. Jumlah sampel yang diuji sebanyak 8 bank umum syariah yang dipilih dengan metode purposive sampling. Penelitian ini menganalisis laporan tahunan bank umum syariah dengan metode content analysis. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Attendance of DPS Meeting dan kesesuaian pelaporan syariah berpengaruh secara langsung terhadap Islamic Financial Performance. Variabel DPS Scientific Backgrounds dan rangkap jabatan tidak berpengaruh secara signifikan terhadap Islamic Financial Performance. Sedangkan variabel kesesuaian pelaporan syariah berpengaruh positif dan signifikan memediasi hubungan DPS Scientific Backgrounds terhadap Islamic Financial Performance, namun tidak mampu memediasi hubungan Attendance of DPS Meeting dan DPS Multi-positions terhadap Islamic Financial Performance. The purpose of this is study to examine and analyze the characteristics of the Sharia Supervisory Board (SSB) is represented by the SSB scientific background, SSB meeting attendance, and SSB dual position on Islamic financial performance through sharia conformance reporting as mediation. The population is all existing Islamic banks Indonesia period 2011-2015. The number of samples tested by 8 Islamic commercial bank selected by purposive sampling method. This study analyzed the annual reports of Islamic banks with content analysis. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modeling analysis tool SmartPLS 3.0. The results showed that the presence of SSB meeting attendance and sharia conformance reporting have a direct impact on the Islamic financial performance. SSB scientific background variables and SSB dual position do not significantly affect the Islamic financial performance. While variable sharia conformance reporting positive and significant effect mediates the relationship DPS scientific background to the Islamic financial performance, but is not able to mediate the association SSB meeting attendance and SSB dual position on the Islamic financial performance. Based on the result, it can be conclude that SSB meeting attendance and sharia conformance reporting have effect on Islamic financial performance.
Co-Authors - STMIK Nusa Mandiri Jakarta, Rizki Aulianita - UBSI, Muizzu Muhaimin Abdul Rojak, Syaifur Rahmatullah Achmad Slamet Adi Gunawan, Adi Ahmad Nurkhin aida fitria Alfian Fatahillah, Izet Ali, Noor Faqih Udin Annisa Hidayatun Anton Irawan Ardyansyah, Faisal Arief Maulana Ariyanto, Rio Febri Asrori Asrori Ate, Keleng Atma Gunawan Azifa, Annisa Andra Azmi, Aulia Ulul Azzah Soniati, Diana A’ziiz Amali, Fajri Bangun, Sri Melda Br Bangun, Sri Melda Br. Baswara, Satsya Yoga Camelia, Noer Dini Caroline, Stefany Damanik, Derma Wani Delita Ayu, Mite Delita Br Panjaitan Dewi, Rani Sartika Dianita Nursiami Dwi CAS, Insana Melia Dwi Intani, Andini Dwi Ratnaningsih, Dwi Dwi Septiani Eflin Giawa Eka Daryanto Eko Budi Koendhori, Eko Budi Fachrizal Jodi, Faris Fajar Imaduddin Fakhruddin Fakhruddin Fakhruddin Fakhruddin Felix Kasim Fikarwin Zuska Folanida Ginting, Desideria Yosepha Haliza, Nazwa Nur Hanayanti, Citra Siwi Harahap, Fatma Sylvana Dewi Haryanto, Ahmad Farid Hasan Mayditia Hasibuan, Rizki Kurniaty Hery Widijanto Heryanti, Febrina Heryanto, Tanto Hulu, Victor Trismanjaya Ilham Fiqri, Muhammad Ima Widiyanah Imam Nawawi, Imam Indah Dwi Astorini Indriani, Restutri irma yunita Irmawati Irmawati Isandarsyah, Teuku Yan Waliana Muda Islami, M. Irfan Ismail, Mahsun Jamal Maulana Hudin Jefri Pratama Susanto, Jefri Pratama Joko Sutarto Juniansha, Dedi Ketut Purwantoro Khoirul Umam Kudiantoro Widianto, Kudiantoro Kurnianingsih, Novi Liesmayani, Elvi Era Liliek Desmawati Lubis, Basyariah Lutfiadi, Lutfiadi Madina, Nura Safira Maman Rachman Marzuki, Mochammad Jalalul Mazen, Mazen Mintarsih Arbarini Mohammad Fahrur Rozi Mohammad Mohammad Muarifuddin Muarifuddin, Muarifuddin Mustari, Zir Nuriyah Nabella, Ratih Intania Nadir Nadir, Nadir Nana Sulaksana Narenda, Alfa Nauval, Radhiya Niam, Sufa’ah Hurumun Noviani, Lona Noviar Armanda Nurdin Nugroho, Pamuji Fitria Nur Samsu Nurhayati Nurhayati Nuri Aslami Nurlaely HS Pakendek, Adriana Pakpahan, Dosni Ana Ragita Pangestika, Isnaeni Parinduri, Anggi Isnani Pepy Dwi Endraswari, Pepy Dwi Pradnya Paramarta Raditya Rendra Pratama, M. Thoriq Maulidi Pratiwi, Mutiara Nur Purwandi, Agustri Putra, Citra Permana Putri, Youlinda Loviyani Rahma, Nisa Dian Rahmi, Nur Silviyah Rambey, Harris Ratieh Widhiastuti Ray, Miza Fazlina Retno Muslinawati Ristiani, Riya Rayi Riyan Asviyanda Rizki Aulianita - STMIK Nusa Mandiri Jakarta Rony, Zahara Tussoleha S, Buenita Safa Putri Wulan Sari Sagala, Ida Meita Sakinah, Asha Salis, Abdul Rozaq Samsudi Samsudi Saragih, Julwansa Sari, Indry Purnama Satiti, Ika Ayu Dewi Sekar Anggayuh Laras Septian Dwi Nurwanto Septian, Akbar SETYA CHENDRA WIBAWA Setyabudhi, Verina Siregar, Rahmi Wahida Sita Anggraeni Sita Anggraeni, Sita SITI MAHMUDAH Siwi Hanayanti, Citra Sri Hartanto Suhaimi Suhaimi Sukmawati Anggraeni Putri, Sukmawati Anggraeni Sulastri, Murni Sulinantin, Sri Sungkowo Edy Mulyono Syaifur Rahmatullah, Syaifur Teguh Kurniawan Tidel, Caesar Totok Rochana Tri Joko Raharjo Tri Suminar Tyas Setiyorini Usman, Andi Usri Utsman Utsman, Utsman W, Suparta Wahyono, Sapto Wardani, Win Yuli Wasliati, Balqis Widiawati, Lenny Widyaningsih, Fadlilah Winarti Wulandari, Ayuni Putri Yanuar Ramadhan Yasin, Fahri Hananto Yosepha Ginting, Desideria Yuani Setiawati Yudha, Angga Tinova yul Hendra Yunia, Eva Anita Yuniati . Zebua, Arianus