COMPARATIVE STUDY ON THE EFFECT OF CORPORATE GOVERNANCE TOWARDS PERFORMANCE OF ISLAMIC BANK IN INDONESIA AND MALAYSIA

MARSA HANUN, I Wayan Nuka Lantara, M.Si., Ph.D.

2018 | Skripsi | S1 MANAJEMEN

Penelitian ini bertujuan untuk mengidentifikasi pengaruh dari corporate governance terhadap kinerja dari Bank Islam di Indonesia dan Malaysia, dan juga untuk membandingkan kinerja Bank Islam di kedua negara tersebut. Corporate governance mempertimbangkan mengenai pengaruh dari besarnya struktur dan independensi dewan. Menggunakan Dewan Pengawas Syariah (DPS) sebagai lapisan tambahan corporate governance di Bank Islam, besaran dan independensi Dewan Komisaris dan Dewan Direksi sebagai variabel independen. Kinerja dari Bank Islam diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE) Bank, dan juga Return on Average Assets (ROAA) dan Return on Average Equity (ROAE). Variabel lain yang juga menjadi pertimbangan dalam penelitian ini adalah ukuran perusahaan dan rasio equity to total assets yang berfungsi sebagai variabel kontrol. Dari hasil analisis data panel yang telah dilakukan, hasilnya menunjukan bahwa seluruh variabel dari corporate governance di penelitian ini secara signifikan mempengaruhi kinerja Bank Islam. Selain itu, penelitian ini juga menganalisa pengaruh dari setiap variabel corporate governance untuk mendapatkan pemahaman yang lebih dalam mengenai situasi penelitian.

This research aims to examine the effect of corporate governance towards the Islamic Bank performance in Indonesia and Malaysia as well as to compare the performance of the 2 countries Islamic Bank. The corporate governance in this research are considering the effect of size within the structure and the independency of the board. Using Sharia Supervisory Board (SSB) as the additional layer of the corporate governance in Islamic Bank, Board of Commissioner and Board of Director size and independency as the independent variable. The Islamic Bank performance measured by using Return on Assets (ROA) and Return on Equity (ROE) of the bank, and also the Return of Average Assets (ROAA) and Return of Average Equity (ROAE). Some other variables that is considered in this research are the size of the company and the ratio of equity to total assets that worked as control variable. From the panel data analysis that have been done, it shows that all variables of Corporate Governance in this research is significantly affecting the Islamic Bank performance. This research also analyzing the effect of each variables of the corporate governance in order to get deeper understanding about the research situation.

Kata Kunci : Islamic Bank Performance, ROA, ROE, ROAA, ROAE, Sharia Supervisory Board, Board of Commissioner, Board of Director, Equity to Total Assets, Total Assets, Indonesia, Malaysia