Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia

Download199 downloads
  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301166,
        author={Hadi  Pramono and Iwan  Fakhruddin and Hardiyanto  Wibowo},
        title={Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={shariah supervisory board corporate governance going concern},
        doi={10.4108/eai.5-8-2020.2301166}
    }
    
  • Hadi Pramono
    Iwan Fakhruddin
    Hardiyanto Wibowo
    Year: 2020
    Analysis Of Corporate Governance And Going Concern In Islamic Banks In Indonesia
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301166
Hadi Pramono1,*, Iwan Fakhruddin1, Hardiyanto Wibowo1
  • 1: Universitas Muhammadiyah Purwokerto
*Contact email: pramono.hadi.75@gmail.com

Abstract

The purpose of this research study is to examine the effect of Institutional Ownership, Board of Commissioners, and Sharia Supervisory Board, on Going Concern. The population used is the Sharia Commercial Bank registered at Bank Indonesia in 2014-2018. The secondary data collection technique is done by searching the annual report data issued by each Islamic commercial bank. The final sample used in this study consisted of 60 observation samples. Background Testing of Institutional Ownership, Board of Commissioners, and Sharia Supervisory Board for Going Concern are performed with multiple regression analysis. Research Results Show that Institutional Ownership, the Board of Commissioners, and the Sharia Supervisory Board have no effect on the Going Concern of Islamic Commercial Banks.