Neraca
Vol. 16 No. 2 (2020): NERACA

PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KESEHATAN FINANSIAL PERBANKAN SYARIAH: Dibuat oleh Nur Hidayah, Djauhar Edi Purnomo, Rini Hidayah (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan)

Rini Hidayah (Unknown)
Nur Hidayah (FEB UMPP)
Djauhar Edi Purnomo (FEB UMPP)



Article Info

Publish Date
01 Dec 2020

Abstract

The purpose of this study is to examine the effect of sharia compliance and Islamic corporate governance on the financial health of Islamic banking in 2013-2018. The population of this study is Sharia Banking that registered at Bank Indonesia (BI) and Otoritas Jasa Keuangan (OJK). The sample selection used the purposive sampling method, obtained 42 unit of analysis. The analized method used is multiple linier regression The result of this research indicate Islamic income and Islamic investment partially have a significant effect on the financial health of Islamic banking in the same period. Whereas profit sharing financing, zakat ratio, implementation of the duties and responsibilities of the sharia supervisory board, implementation of the duties and responsibilities of board directors, implementation of the internal audit functions and the application of an external audit functions have no significant effect on the financial health of the sharia banking in the 2013 to 2018 period. Keywords: Sharia Compliance, Islamic Corporate Governance, Financial Health, Sharia Banking.

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Journal Info

Abbrev

neraca

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) ...