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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Sosial Ekonomi Pertanian Among Makarti INFOKAM AKRUAL: Jurnal Akuntansi Khasanah Ilmu - Jurnal Pariwisata Dan Budaya INVENTORY: JURNAL AKUNTANSI Jurnal Ilmiah Wahana Pendidikan Golden Ratio of Auditing Research Labatila: Jurnal Ilmu Ekonomi Islam Abdi Makarti Aktsar: Jurnal Akuntansi Syariah
Fahri Ali Ahzar
UIN Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia
Co-Authors Aisyah Aisyah Alif Waluyo Aulia Rahmawati, Aulia Finka Febrianingrum Fitri Laela Wijayati Frank Aligarh Hargiani, Fransisca Xaveria Hasyim, Fuad Helti Nur Aisyiah Khoirunnisa, Kholifatun Lina Ayu Safitri Marita Kusuma Wardani Melia Kusuma Nur Wicaksono Rahmawati Khoiriyah Rina Sari Qurniawati, Rina Sari Samsul Rosadi Wahyu Pramesti Waluyo Waluyo Waluyo, Alif Wardhani, Marita Kusuma wati, asiah Yulfan Arif Nurohman