Jurnal Eksplorasi Akuntansi (JEA)
Vol 3 No 2 (2021): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah

Fauziah Fitri (Fakultas Ekonomi, Universitas Negeri Padang)
Mayar Afriyenti (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
28 Jun 2021

Abstract

The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...