Corporate Governance, Karakteristik Dewan Pengawas Syariah dan Maqoshid Sharia Index pada Perbankan Syariah di Indonesia

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2021-12-30 DOI:10.21043/aktsar.v4i2.12730

Fahri Ali Ahzar, Samsul Rosadi, Asiah Wati

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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

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本研究旨在考察印尼伊斯兰银行公司治理和伊斯兰教法监事会的特征对Maqoshid伊斯兰教法指数的影响。在本研究中，公司治理由董事会、独立委员会、审计委员会和机构所有权代理。同时，DPS的特征由DPS的规模、多立场DPS和DPS会议来体现。本研究使用的研究数据来自印度尼西亚伊斯兰银行2015-2019年的年报。数据经拉格朗日乘数检验选择后，采用共同效应模型进行回归技术分析。研究结果发现，独立委员会、机构所有权和多重职位DPS影响了Maqoshid Sharia指数。同时，董事会、审计委员会、DPS规模、DPS会议等变量对印尼伊斯兰银行Maqoshid Sharia指数没有影响。关键词:公司治理;伊斯兰教法监事会的特点;Maqosid伊斯兰教法指数;伊斯兰银行;印尼

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AKTSAR: Jurnal Akuntansi Syariah

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