Business Management Journal Program Studi Manajemen
Vol 19, No 1 (2023): Business Management Journal

The Influence of Sharia Good Corporate Governance on Financial Performance (ROA) Of Sharia Banking In Indonesia for the 2016-2020 Period

Ari Kurniawan Putra (Universitas Negeri Gorontalo)



Article Info

Publish Date
09 Mar 2023

Abstract

This study aims to determine the partial effect of Good Corporate Governance with the following indicators; board of directors, board of commissioners, audit committee, and board of sharia supervisory, on financial performance using financial ratios, namely ROA (return on assets) during the 2016-2020 period. The population in this study is Islamic banking companies listed on the Indonesia Stock Exchange. The determination of the sample using purposive sampling included as many as 11 samples of companies in 5 years. The data analysis technique used in this research is multiple regression analysis using the panel data method. The results of the study indicate that partially the board of directors and the board of commissioners affect the financial performance, while the audit committee and sharia supervisory board do not affect the financial performance. Besides, the indicators of Good Corporate Governance (board of directors, board of commissioners, audit committee, board of sharia supervisory) simultaneously affect the financial performance with the value of R square indicating that variable X has a large contribution to variable Y.

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Journal Info

Abbrev

business-management

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Business Management Journal (BMJ) is a scientific journal managed by the Bunda Mulia University Management Study Program. BMJ is published twice a year. BMJ publishes scientific articles resulting from empirical research in the field of management science. BMJ accepts scientific papers written by ...