Non Performing Financing, Efficiency, Fraud, and Good Corporate Governance influence on Profitability in Sharia Banks
Abstract
Keywords
Full Text:
PDFReferences
Al-Najjar,Basil, 2011, The Determinants of Audit Committee Independence and Activity: Evidence from the UK, International Jurnal of Auditing, Volume 15 Issue 2, 191-203
Anugerah, Rini. 2014. Peranan Good Corporate Governance dalam Pencegahan Fraud. Jurnal Akuntansi Fakultas Ekonomi Universitas Riau. 3 (1): 101-113
Beasley, M. 1996. An Empirical Analysis Of The Relation Between The Board Of Director Composition And Financial Statement Fraud. The Accounting Review. Vol. 71. Pp.443-465.
Beck, T., Demirgüç-Kunt, A., & Merrouche, O. (2010). Islamic vs. conventional banking: Business model, efficiency and stability. The World Bank
Elghuweei et.al, 2017, Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework, Emerald Publishing Limited.
Elsa, E., Utami, W., & Nugroho, L. (2018). A Comparison of Sharia Banks and Conventional Banks in Terms of Efficiency, Asset Quality and Stability in Indonesia for the Period 2008-2016. International Journal of Commerce and Finance, 4(1), 134.
Fitriyah Nida Laili dan Solikhin M, Yusron, (2019), Faktor Penentu Profitabilitas BPRS di Indonesia, Jurnal Ilmiah Ekonomi Islam 5(03, 173-
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, Hlm. 134-149
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
Inaya, L. & Isito, E.O. (2016). An empirical analysis of social impact of fraud on the Nigerian banking industry. Research Journal of Finance and Accounting, 7(4), 12-17.
Inaya & Obayusi (2020), Assessment of The Effect of Fraud on the Financial Performance of Nigerian Banks, Journal of Academic Research in Economics, Volume 12, No. 2.
Jao, Robert dan Gagaring Pagalung. 2011. Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia. Jurnal Akuntansi dan Auditing Volume 8/No. 1/November 2011:1-94.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Meliyanti, N. (2012). Analisis Kinerja Keuangan Bank: Pendekatan Rasio NPL, LDR, BOPO dan ROA pada Bank Privat dan Publik.
Mukhibad & Khafid, Financial Performance Determinant of Islamic Banking in Indonesia, JKP Vol 22, No 3 (2018)
Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari’ah Supervisory Board Characteristics Effects on Islamic Banks’ Performance: Evidence From Malaysia. International Journal of Bank Marketing, 36(2), 290–304.
Nugraheni, P. (2018). Sharia Supervisory Board and Social Performance of Indonesian Islamic Banks. Jurnal Akuntansi dan Auditing Indonesia, 22(2), 137-147. https://doi.org/10.20885/jaai.vol22.iss2.art6
Nugroho, L., & Tamala, D. (2018). Persepsi Pengusaha UMKM terhadap Peran Bank Syariah. Jurnal Sikap (Sistem Informasi, Keuangan, Auditing dan Perpajakan), 3(1), 49- 62.
PBI No. 11/33/PBI/2009 Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum Syariah Dan Unit Usaha Syariah, pasal 1 ayat (9)
Rahmat, B. Z. (2017). Optimalisasi Dewan Pengawas Syariah dalam pelaksanaan GCG di BPRS Harum Hikmahnugraha. Jurnal Keuangan dan Ekonomi Syariah, 1(2), 276-296. https://doi.org/10.29313/amwaluna.v1i2.2610
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
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
Rosiana, R., Syihabudin, & Nurmeilani, S. (2019). The Influence of Profit Sharing Financing,Murabaha Financing, Non-Performing Financing, Inflation and Exchange Rates on Profitability of Sharia Commercial Banks in Indonesia. Journal of Islamic Economics, Finance and Banking,3(1), 22-48. http://dx.doi.org/10.35448/jiec.v3i1.5520
Rustiarini, Ni Wayan, 2012, Corporate Governance, Konsentrasi Kepemilikan dan Pengungkapan Enterprise Risk Management, Jurnal Manajemen Keuangan, Akuntabilitas 11(2) 279-298.
Safiullah, Md. & Shamsuddin, A. (2018). Risk in Islamic Banking and Corporate Governance. PacificBasin Finance Journal, 47(C), 129-149.
Shittu, I., Ahmad, A. C. & Ishak, Z. (2016). Board Characteristics and Earnings Per Share of Malaysian Islamic Banks. International Journal of Economics and Financial Issues, 6(6), 135-137.
Siringoringo, R. (2012). Karakteristik dan Fungsi Intermediasi Perbankan di Indonesia. Buletin Ekonomi Moneter dan Perbankan, 15(1), 61-83
Sholihin, Ifham Ahmad. 2010. Buku Pintar Ekonomi Syariah.(Jakarta: Gramedia Pustaka Utama)
Suhartatik, N., Kusumaningtyas, R (2013). Determinan Financing to Deposit Ratio (FDR) Perbankan Syariah di Indonesia (2008-2012).Jurnal Ilmu Manajemen, 1(4) :1179
Sunarwan, Eko. 2015. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah (Studi Kasus pada Bank Umum Syariah dan Unit Usaha Syariah di Indonesia Periode 2010-2013). Skripsi, (UIN Syarif Hidayatullah Jakarta
Sukmadilaga, C., & Nugroho, L. (2017). Pengantar Akuntansi Perbankan Syariah" Prinsip, Praktik dan Kinerja. Lampung, Indonesia, Pusaka Media.
Surat Edaran Bank Indonesia No. : 12/13/DpbS Tahun 2010 Perihal Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah
Utami, W., & Nugroho, L. (2017). Fundamental versus technical analysis of investment: Case study of investors decision in Indonesia Stock Exchange. The Journal of Internet Banking and Commerce, 1-18.
Wasiuzzaman, S. (2014). Profitability of IslamicBanks in Malaysia : An Empirical AnalysisProfitability of Islamic Banks in Malaysia :An Empirical Analysis. Afro-Asian J.Finance and Accounting, 3(May), 222–240.
Wolfe, David T & Hermanson, Dana R. 2004. The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal, Vol. 74 Issue 12, p38.
Zarrouk, H., Ben Jedidia, K., & Moualhi, M. (2016). Is Islamic bank profitability driven by same forces as conventional banks? International Journal of Islamic and Middle Eastern Finance and management, 9(1), 46– 66. https://doi.org/10.1108/IMEFM-12- 2014-0120
DOI: http://dx.doi.org/10.22441/jiess.2022.v3i1.001
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Journal of Islamic Economics and Social Science (JIESS)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal of Islamic Economics and Social Science (JIESS)
Print ISSN: 2722-7499 | |
Online ISSN: 2722-7111 |
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Editorial Team Office
Journal 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