The Role of The Board of Commissioners and The Sharia Supervisory Board Towards The Financial Performance of Islamic Rural Bank

This research is a contextual research.The purpose of this study was to examine the effect of the role of the board of commissioners and the Sharia Supervisory Board on the financial performance of sharia banks, in this case the Islamic Rural Bank. The financial performance are CAR, ROA, ROE. Agency, stakeholder and signaling theory can explain the relationship of these variables. The analysis uses path analysis, the significance of the F model test and the T independent variable test. The results of this research will be beneficial for Islamic banking in terms of banking policy which are it is expected to be used as a consideration by the Islamic People's Financing Bank in Indonesia and related regulators, in this case the FSA and Bank Indonesia, as a reference in the formulation of rules regarding Islamic Rural Bank risk management, especially regarding the board of commissioners and the sharia supervisory board