Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia

Research Article

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

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  • @INPROCEEDINGS{10.4108/eai.1-10-2020.2305005,
        author={Ridwansyah  Ridwansyah and Mahatma  Kufepaksi and Rindu Rika Gamayuni and Ayi  Ahadiat and Nur Wahyu Ningsih},
        title={The Role of The Board of Commissioners and The Sharia Supervisory Board Towards The Financial Performance of Islamic Rural Bank},
        proceedings={Proceedings of the First International Conference of Economics, Business \& Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICEBE},
        year={2021},
        month={4},
        keywords={board of commissioners sharia supervisory board car roa roe},
        doi={10.4108/eai.1-10-2020.2305005}
    }
    
  • Ridwansyah Ridwansyah
    Mahatma Kufepaksi
    Rindu Rika Gamayuni
    Ayi Ahadiat
    Nur Wahyu Ningsih
    Year: 2021
    The Role of The Board of Commissioners and The Sharia Supervisory Board Towards The Financial Performance of Islamic Rural Bank
    ICEBE
    EAI
    DOI: 10.4108/eai.1-10-2020.2305005
Ridwansyah Ridwansyah1,*, Mahatma Kufepaksi2, Rindu Rika Gamayuni2, Ayi Ahadiat2, Nur Wahyu Ningsih1
  • 1: Islamic State University of Raden Intan
  • 2: Lampung University
*Contact email: ridwansyah@radenintan.ac.id

Abstract

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