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Corporate Governance dan Kinerja Keuangan pada BUMN yang terdaftar di BEI Al Amin, Nur Hidayah; Rosadi, Samsul
RELEVANCE : Journal of Management and Business Vol 1, No 2 (2018): Relevance: Journal of Business and Management
Publisher : Prodi Manajemen Bisnis Syariah FEBI IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.409 KB) | DOI: 10.22515/relevance.v1i2.1496

Abstract

his study aims to examine the effect of Corporate Governance on financial performance by state-owned companies listed on the Indonesia Stock Exchange in 2014-2017. The aspects of Corporate Governance in this study are represented by the size of the board of commissioners, the proportion of independent commissioners, board of commissioners meetings, the size of the board of directors, and board of directors meetings. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the size of the board of commissioners has a negative effect on financial performance. The number of board meetings is reported to have a positive effect on financial performance. While the board of commissioners meeting, the size of the board of commissioners has no effect on financial performance. Keywords: board of commissioners size, board of commissioners meeting, board size, board meeting, financial performance
Islamic Corporate Governance and Islamic Banking Financial Performance Kusuma, Melia; Rosadi, Samsul
Journal of Finance and Islamic Banking Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.548 KB) | DOI: 10.22515/jfib.v1i2.1493

Abstract

This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the frequency of sharia supervisory board meetings and the size of the audit committee positively influences the financial performance of Islamic banks. While the size of the area and the age of the area does not affect the Financial Performance.
Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia Ahzar, Fahri Ali; Rosadi, Samsul; Wati, Asiah
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12730

Abstract

This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.Keywords: Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia