内部审计和良好公司治理对印度尼西亚伊斯兰银行财务业绩的影响

eCo-Buss Pub Date : 2024-08-10 DOI:10.32877/eb.v7i1.1525
N. Laili, Maya Richmayati, Elminaliya Sandra
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引用次数: 0

摘要

本研究旨在分析内部审计和有效公司治理对印度尼西亚伊斯兰银行财务业绩的影响。研究使用的财务数据来自 2019 年至 2021 年在金融服务管理局(OJK)注册的伊斯兰银行的年度报告。研究采用目的性抽样,收集了 33 个观测点的数据。分析采用多元回归法来检验研究假设。结果表明,内部审计活动与治理结构(包括董事会、审计委员会和伊斯兰教法监事会)相结合,对银行的资产回报率(ROA)有显著影响。其中,内部审计职能和董事会对财务结果的影响尤为明显。然而,审计委员会和伊斯兰教法监事会并没有表现出统计学上的重大影响。相关分析进一步表明,股本回报率与所研究的变量(内部审计(X1)、董事会(X2)、审计委员会(X3)和伊斯兰教法监事会(X4))之间存在显著关系。该模型的判定系数(R²)为 0.328,表明它占财务业绩变异的 32.8%,其余则受未审查因素的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia
This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.
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