Directives for Sharia Banking Financial Performance In Indonesia
DOI:
https://doi.org/10.26740/jaj.v9n2.p111-128Keywords:
Audit Committee, Board of Commissioners, External Audit, Financial Performance, Identity of Islamic EthicsAbstract
This study aims to analyse the influence of Islamic ethical identity, board of commissioners, audit committee and external audit on the financial performance of sharia banking. This study uses secondary data obtained through the website of each sharia bank by using purposive sampling and obtained 7 sharia banking. The results show that only the board of commissioners has an effect on the financial performance, so the bigger the board of commissioner the greater the role in conducting supervision in sharia banking. The identity of Islamic ethics has no effect, as investors have different views on company performance measures. The audit committee has no effect because it can not perform its role to reduce the opportunistic nature of management. External audit has no effect because it is unable to guarantee that the audit process goes according to the procedure so that it is deemed unable to provide a high quality audit.
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Armadi, & Anggraeni, M. D. (2010). Pengaruh Pengungkapan Sukarela pada Cost of Equity Capital dengan Asimetri Informasi sebagai Intervening Variable. Trikonomika, 9(1), 6271.
Beiner, S., Dorbetz, W., Schmid, F., & Zimmermann, H. (2003). Is Board Size an Independent Corporate Governance Mechanism¯? Finrisk, 5(April), 134.
Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating role of stakeholder satisfaction. Journal of Business Ethics, 76(1), 3553. https://doi.org/10.1007/s10551-006-9276-1
Boove, L. C., & Thill, J. V. (2002). Komunikasi Bisnis (Edisi ke e). Jakarta: PT Prenhalindo.
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 5262. https://doi.org/10.9744/jak.16.1.52-62
Darwis, H. (2009). Corporate Governance terhadap Kinerja Perusahaan. Jurnal Keuangan Dan Perbankan, 1(3), 418.
Effendi, M. A. (2016). The Power of Good Corporate Governance: Teori dan Implementasi (Kedua). Jakarta: Salemba Empat.
Fahmi, I. (2014). Analisis Laporan Keuangan. Bandung: Penerbit Alfabeta.
Fauziyah, Y., & Siswantoro, D. (2016). Analisis Pengungkapan Identitas Etika Islam dan Kinerja Keuangan Perbankan Syariah di Indonesia. In Simposium Nasional Akuntansi XIX (pp. 119). Lampung.
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97116. https://doi.org/10.1007/s10551-006-9272-5
Masjid, M. T. A., & Cahyono, Y. T. (2015). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan Manufaktur. In Seminar Nasional dan The 2nd Call for Syariah Paper.
Merawati, E. E., & Hatta, I. H. (2014). Pengaruh Pengawasan Komite Audit, Audit Internal, Audit Eksternal terhadap Kesehatan Keuangan Perusahaan dan Dampaknya terhadap Profitabilitas. Jurnal Akuntansi, XVIII(3), 335349.
Nopiani, K. D., Sulindawati, L. G. E., & Sujana, E. (2015). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Bank Perkreditan Rakyat Di Bali. E-Journal Universitas Pendidikan Ganesha, 3(1).
Purwanto, D. (2006). Komunikasi Bisnis (Ketiga). Jakarta: Erlangga.
Riel, C. B. M. Van, & Balmer, J. M. T. (1997). Corporate identity: the concept, its measurement and management. European Journal of Marketing, 31(5), 340355. https://doi.org/10.1108/eb060635
Sekaran, U., & Bougie, R. (2010). Research Methods For Business: A Skill Building Approach. John Wiley & Sons, Ins.
Setyorini, D. (2007). Laporan tahunan VS Ringkasan Laporan Tahunan: antara kemampuan dibaca dan dipahami. Jurnal Ekonomi & Pendidikan, 4(1), 3441.
Sukardi, B., & Wijaya, T. (2013). Corporate Ethical Identity Perbankan Syariah di Indonesia. Tsaqafah Jurnal Peradaban Islam, 9(2).
Sulistyowati, & Fidiana. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 6(1), 121137.
Wibowo. (2013). Perilaku Dalam Organisasi. Jakarta: PT Rajagrafindo Persada.
Widayati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris independen, Komite Audit, Kepemilikan Manajerial dan kepemilikan Institusiaonal terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen, 1(1), 234249.
Yaya, R., Martawireja, A. E., & Abdurahim, A. (2016). Akuntansi Perbankan Syariah Teori dan Praktik Kontemporer (Edisii Ked). Jakarta: Penerbit Salemba Empat.
Zaki, A., Sholihin, M., & Barokah, Z. (2014). The association of Islamic bank ethical identity and financial performance¯: evidence from Asia, (1), 97110. https://doi.org/10.1007/s13520-014-0034-7
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Published
2018-04-28
How to Cite
Sunarsih, U., & Firmansyah, D. (2018). Directives for Sharia Banking Financial Performance In Indonesia. AKRUAL: Jurnal Akuntansi, 9(2), 111–128. https://doi.org/10.26740/jaj.v9n2.p111-128
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