Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 11, No 1, April (2023)

Corporate Governance and Shariah Non-compliance Risk: The Case of Islamic Banks in Indonesia

Ramdani, Opi (Unknown)
Kamal, Mustafa (Unknown)



Article Info

Publish Date
16 Apr 2023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap risiko ketidakpatuhan syariah pada Bank Umum Syariah di Indonesia yang terdaftar di OJK selama periode 2017-2020. Sampel penelitian diambil dengan menggunakan teknik purposive sampling untuk menghasilkan 13 Bank Umum Syariah yang terdaftar di OJK. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan hasil analisis data, secara simultan, semua variabel independen memiliki pengaruh yang signifikan terhadap risiko ketidakpatuhan syariah. Sebagian, ukuran dewan komisaris independen, ukuran dewan komisaris, ukuran dewan pengawas syariah, ukuran komite audit dan frekuensi rapat direksi tidak memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. Sementara itu, ukuran Direksi, Frekuensi Rapat Dewan Komisaris, Frekuensi Rapat Dewan Pengawas Syariah dan Frekuensi Rapat Komite Audit sebagian memiliki pengaruh signifikan terhadap risiko ketidakpatuhan syariah. This study aims to determine the effect of Good Corporate Governance on the sharia non-compliance risk at Islamic Commercial Banks in Indonesia registered with the OJK during the 2017-2020 period. The research sample was taken using a purposive sampling technique to produce 13 Islamic Commercial Banks registered with the OJK. The analytical method used in this study was logistic regression analysis. Based on the results of data analysis, simultaneously, all independent variables have a significant influence on the risk of sharia non-compliance. Partially, the size of the independent board of commissioners, the size of the board of commissioners, the size of the sharia supervisory board, the size of the audit committee and the frequency of meetings of the board of directors do not have a significant influence on the risk of sharia non-compliance. Meanwhile, the size of the Board of Directors, Frequency of Board of Commissioners Meetings, Frequency of Sharia Supervisory Board Meetings and Frequency of Audit Committee Meetings partially have a significant influence on the risk of sharia non-compliance.

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Journal Info

Abbrev

jaki

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...