Indonesian Journal of Islamic Economics Research
Vol 2, No 1 (2020): Indonesian Journal of Islamic Economics Research

The effect of sharia supervisory board (DPS), board of directors, and board of commissioners on the financial performance of sharia people financing (BPRS)

Ahmad Fahrurrozi (Universitas Negeri Sunan Kalijaga Yogyakarta)
Muh. Alim Fasieh (Universtas Islam Negeri Sunan Kalijaga Yogyakarta)



Article Info

Publish Date
26 Aug 2020

Abstract

This study aims to determine the effect of the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners on the financial performance of BPR Syariah in Sleman Regency 2013-2018. The dependent variable is financial performance proxied by Return on Assets (ROA), while the independent variable is the Sharia Supervisory Board, Board of Directors, and Board of Commissioners. The data analysis technique in this study uses panel data analysis techniques with the Least Square Panel method. The results show that the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners simultaneously influence the financial performance of BPR Syariah. Then the partial test results show that the Sharia Supervisory Board does not affect the financial performance of Sharia BPRS. At the same time, the Board of Directors has a positive effect on Sharia financial performance, and the Board of Commissioners hurts BPR Syariah.

Copyrights © 2020






Journal Info

Abbrev

ijier

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian journal of Islamic Economics Research [IJIER] is a scientific journal that countains of theoritcal research and studies on islamic economics issues. Managed by Faculty of Islamic Economics and Business IAIN Salatiga. Published by LP2M IAIN Salatiga. This journal encompasses original ...