DIRECTIVES FOR SHARIA BANKING FINANCIAL PERFORMANCE IN INDONESIA
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2018, Vol 9, Issue 2
Abstract
This study aims to analyze the influence of Islamic ethical identity, board of commissioners, audit committee and external audit on the financial performance of sharia banking in Indonesia period 2012-2016 and obtained 7 sample companies. The method used is content analysis. The results showed that only the board of commissioners had an effect on the financial performance, so the bigger the board of commissioners the greater the role in conducting supervision in sharia banking. The identity of Islamic ethics has no effect, this is because investors have different views on company performance measures. The audit committee has no effect because the audit committee can not perform its role to reduce the opportunistic nature of management. External audits have no effect as external audits are unable to ensure that the audit process is in compliance with the procedures so that it is deemed unable to provide high quality audits
Authors and Affiliations
Uun Sunarsih, Dede Firmansyah
Keywords
Related Articles
- EP ID EP359334
- DOI 10.26740/jaj.v9n2.p111-128
- Views 120
- Downloads 0
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