Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Review on Islamic Accounting Madani: Multidisciplinary Scientific Journal
Febriyanti, Elsa
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Review on Islamic Accounting

 1 
Characteristics of the Sharia Supervisory Board, Board of Commissioners and Board of Directors on the Profitability of Islamic Banking in Indonesia Febriyanti, Elsa; Wijayanti, Rahma
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.597

Abstract

This research aims to analyze the influence of board characteristics on the profitability of Islamic banking in Indonesia as measured using Return On Assets (ROA). The independent variables, namely the characteristics of the sharia supervisory board, board of commissioners and board of directors are associated with board size, board educational background and board tenure with firm size as a control variable, while the dependent variable is the profitability of sharia banks. This research uses a quantitative approach with descriptive methods and panel data regression analysis. Based on research results, the size of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking. The educational background of the sharia supervisory board and board of commissioners has no effect on the profitability of sharia banking, while the educational background of the board of directors has a positive and significant influence on the profitability of sharia banking. The term of office of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking.
Co-Authors Abdul Karim, Hamdi Rahma Wijayanti, Rahma