Corporate Governance and Non Performing Financing on Sharia Bank Profitability
DOI:
https://doi.org/10.22441/jiess.2021.v2i1.007Keywords:
Good Corporate Governance, Non-Performing Financing, ProfitabilityAbstract
This study aims to examine impact of Corporate Governance and Non Performing Financing on sharia bank profitability. The unit analysis of this research is Sharia Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2013 to 2017. This research was done on 13 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Corporate Governance that represented by institutional ownership has negative effect and insignificantly on profitability. Board meeting has positive affect and significant on profitability. Board size and audit committee size have positive effect and significant on profitability. However, Non Performing Financing has a negative effect and significant on profitability.Downloads
References
Adyani, Lyla Rahma and Djoko Sampurno. 2012. Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas (ROA) pada Bank Umum Syariah Periode 2005-2010. Jurnal Ekonomi Manajemen, Universitas Diponegoro Semarang.
Al-Manaseer, M. F. The Impact of Corporate Governance on the Performance of Jordanian Banks. European Journal of Scientific Research, 67(3), 349-359. 2012
Dendawijaya, Lukman. (2009). Manajemen Perbankan. Jakarta: Ghalia Indonesia
Desiana, Lidia., Mawardi., & Gustiana, Sellya. (2016). Pengaruh Good Corporate Governance Terhadap Profitabilitas (Roe) Pada Bank Umum Syariah Di Indonesia Periode 2010-2015. I-Finance Vol. 2. No. 2
Dewi, Farida Shinta., Arifati, Rina., & Andini, Rita. (2016). Analysis Of Effect Of Car, Roa, Ldr, Company Size, Npl, And Gcg To Bank Profitability (Case Study On Banking Companies Listed In BEI Period 2010-2013). Journal Of Accounting, Volume 2 No.2
Ferdyant, Ferly., Anggraini, Z,. & Erika Takidah. (2014), Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan Terhadap Profitabilitas Perbankan Syariah. Jurnal Dinamika Akuntansi dan Bisnis Vol. 1, No. 2, p. 134-149
Hamidah, Erwinda Sari Purwat and Umi Mardiyati. 2013. Pengaruh Corporate Governance dan Leverage terhadap Profitabilitas Bank yang Go Public di Indonesia Periode 2009-2012. Jurnal Riset Manajemen Sains Indonesia Volume 4 Nomor 2.
Hartutik dan Budi Asmita, The Influence og Good Corporate Governance Implementation to yhe Financing Quality, Efficiency, and Profitability of Syariah Bank in Indonesia (Inflation as Moderating Variabel), The 2nd International Multidisciplinary Conference 2016.
Hermina., Rida., Suprianto, Edy. (2014). Analisis Pengaruh CAR, NPL, LDR, dan BOPO terhadap Profitabilitas (ROE) pada Bank Umum Syariah. Jurnal Akuntansi Indonesia3(2) Juli 2014.Semarang : Fakultas Ekonomi Universitas Islam Sultan Agung
Kasmir. 2014. Analisis Laporan Keuangan. Edisi Satu. Cetakan Ketujuh. Jakarta : PT Raja Grafindo Persada
Keasey, K., & Wright, M. (1993). Issues in corporate accountability and governance: an editorial. Accounting and Business Research, 23(91A), 291-303
Khatimah, H. 2009, March. Analisis Faktor-Faktor yang Mempengaruhi Penyaluran Dana Perbankan di Indonesia Sebelum dan Sesudah Kebijakan Akselerasi Perbankan Syariah Tahun 2007/2008.Jurnal Optimal, 3(1): 5
Kusuma, Eriza Mayang., & Supatmi. (2015). Hubungan Mekanisme Corporate Governance Dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah. Jurnal Ekonomi dan Bisnis, Volume XVIII No. 3
Kusumaningtyas R, Suhartatik, N (2013). Determinan Financing to Deposit Ratio (FDR) Perbankan Syariah di Indonesia (2008-2012).Jurnal Ilmu Manajemen, 1(4):1179
Laeli, Azizatul., & Yulianto, Agung. (2016). The Effect of Financial Health on Profitability with Islamic Corporate Governance as A Moderating Variable. Accounting Analysis Journal 5 (3)
Monks, Robert A.G, and Minow, N. 2011. Corporate Governance 5th Edition. Blackwell Publishing,
Mukhibad & Khafid, Financial Performance Determinant of Islamic Banking in Indonesia, JKP Vol 22, No 3 (2018)
Pandia, Frianto. (2012). Manajemen Dana dan Kesehatan Bank. Jakarta: Rhineka Cipta
PBI No. 11/33/PBI/2009 Concerning the Implementation of Good Corporate Governance for Sharia General Bank and Sharia Business Unit, article 1 paragraph (9)
Rima Cahya Suwarno dan Ahmad Mifdlol Muthohar, Analisis Pengaruh NPF, FDR, BOPO, CAR, dan GCG terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2013-2017, BISNIS, Vol 6, No.1, Juni 2018
Riyadi, Selamet. 2006. Banking Assets and Liability Management Edisi 3. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia
Rohman Taufikur & Dian Safitrie. (2018). Peran Non Performing Financing (NPF) Dalam Hubungan Antara Dewan Komisaris Independen dan Profitabilitas Bank Syariah. Jurnal BISNIS. Vol 6. No 1
Sekaran, U., Bougie, R. (2013). Research Methods for Business. Sixth Edition. Wiley & Sons Ltd : United Kingdom
Bank Indonesia Circular No. : 12/13/DpbS 2010 Concerning the Implementation of Good Corporate Governance for Sharia General Bank and Sharia Business Unit
Suryani. 2011. Analisis Pengaruh Fianancing to Deposit Ratio (FDR) terhadap Profitabilitas Perbankan Syariah di Indonesia. Walisongo, Volume19, No. 1.
Suwarno, Rima Cahya., & Muthohar, Ahmad Mifdlol. (2018). Analisis Pengaruh NPF, FDR, BOPO, CAR, dan GCG terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2013-2017. BISNIS, Vol 6, No.1, June 2018
Taufik, Akbar. (2018). The Impact of Risk Profile, Capital Adequacy Ratio, And Good Corporate Governance Implementation On Islamic Bank Financial Performance. Research Journal of Finance and Accounting. Vol.9, No.12
Taufik, Bernadette Devina., & Christiawan ,Yulius Jogi . (2017). Pengaruh Penerapan Corporate Governance terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan dan Current Ratio sebagai Variabel Kontrol. Business Accounting Review, Vol. 5, No. 2
Vanni, Kartika Marella., & Wahibur, Rokhman. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Non Performing Financing Pada Perbankan Syariah Di Indonesia Tahun 2011-2016. EQUILIBRIUM: Jurnal Ekonomi Syariah Volume 5, Nomor 2, 2017, 306 - 319
Wahyudi, Imam, dkk. 2013. Manajemen Risiko Bank Islam. Jakarta : Salemba Empat www. ojk. go. id
Yantiningsih, Noor Dwi,. Islahuddin., & Musnadi, Said. (2016). Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Perbankan Syariah Indonesia (Periode 2010-2014). Jurnal Magister Akuntansi, Pascasarjana Universitas Syiah Kuala. Volume 5, No.1
Zarkasyi. (2008). Good Corporate Governance Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Penerbit: Alfabeta. Cetakan Kesatu
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Journal of Islamic Economics and Social Sciences (JIESS) journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Journal of Islamic Economics and Social Sciences (JIESS) of Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Journal of Islamic Economics and Social Sciences (JIESS) of Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Journal of Islamic Economics and Social Sciences (JIESS) are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Journal of Islamic Economics and Social Sciences (JIESS)]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
ournal of Islamic Economics and Social Science (JIESS)
Ikatan Ahli Ekonomi Islam (IAEI)
Komisariat: Universitas Mercu Buana
Faculty of Economic and Business Building
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5342, Fax. 021-5871312
Email: [email protected].
Website: http://publikasi.mercubuana.ac.id/index.php/jiess
All off articles in the Journal of Islamic Economics and Social Sciences (JIESS) are licensed under CC BY-SA

Journal of Islamic Economics and Social Sciences (JIESS) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.









