PERSEPSI MAHASISWA TERHADAP KARAKTERISTIK ISLAMIC CORPORATE GOVERNANCE PADA BANK SYARIAH
KUSUMA, RIZKY INDRA, Taufikur Rahman, SE.,MBA.,Ak
Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai prinsip-prinsip Islamic Corporate Governance pada bank syariah yang dianggap perlu menurut persepsi mahasiswa. Hal ini perlu diteliti karena Good Corporate Governance konvensional dianggap kurang mengakomodasi kebutuhan tata kelola perusahaan dengan prinsip syariah (institusi keuangan Islam), khususnya bank syariah sehingga perlu dirumuskan suatu corporate governance yang sesuai dengan syariah Islam yang disebut Islamic Corporate Governance. Sampel penelitian ini adalah mahasiswa Akuntansi yang telah mengambil mata kuliah Sistem Pengendalian Manajemen dan Akuntansi Syariah serta memiliki rekening di bank syariah.
Metoda pengumpulan data penelitian ini menggunakan teknik survei dengan menggunakan kuisioner. Data yang telah terkumpul diuji validitasnya dengan teknik korelasi product moment pearson, uji reliabilitas dengan teknik Cronbach Alpha, dan uji normalitas data dengan uji Kolmogorof-Smirnof (K-S test). Hipotesis Penelitian ini diuji dengan Uji Z dan hasilnya mahasiswa sebagai stakeholder bank syariah menganggap perlu semua prinsip-prinsip Islamic Corporate Governance yang meliputi Transparency, Accountability, Responsibility, Independency, dan Fairness
The aim of this research is to get the empirical evidence about Islamic Corporate Governance principles at Shariah Bank which is considered need by students of the accounting department. It needs to be researched because Conventional Good Corporate Governance is considered less to accommodate the needs of corporate governance with the principles of Shariah (Islamic Financial Institution), especially Shariah Bank. Thus necessary to formulate a Corporate Governance which is appropriate with Islamic Shariah rules called Islamic Corporate Governance. Samples used in this research are accounting students that have taken Management Control System and Shariah Accounting and also have account at Shariah Banking.
The data were collected by using questionnaires. The validity of the data was tested by implementing product moment Pearson correlation technique. The reliability of the data was tested by implementing the Cronbach Alpha. The normality of the data was tested by implementing the one sample Kolmogorov Smirnov (K-S test). The result of the hypothesis that was tested by implementing Z-test is students as a stakeholder of Shariah Bank think that all of Islamic Corporate Governance principles (Transparency, Accountability, Responsibility, Independency, and Fairness) is needed.
Kata Kunci : Persepsi mahasiswa, Islamic Corporate Governance, Bank Syariah.
