Pengaruh diversitas dewan direksi terhadap kinerja keuangan bank syariah di Indonesia

Hakim, Hisyam Maulana (2022) Pengaruh diversitas dewan direksi terhadap kinerja keuangan bank syariah di Indonesia. Undergraduate (S1) thesis, Universitas Islam Negeri Walisongo Semarang.

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Abstract

Bank Syariah merupakan sebuah lembaga keuangan yang berasas syariah. Sama halnya dengan perusahaan yang lain, dalam melakukan kegiatan operasionalnya bank syariah memiliki organ yang berfungsi untuk mengatuer jalannya regulasi organ tersebut dikenal dengan Dewan Direksi. Peran dewan direksi turut memberikan pengaruh terhadap pencapaian kinerja dari bank syariah yang diukur dengan rasio return on assets (ROA). Dalam prakteknya Dewan Direksi memiliki karakteristik yang berbead-beda seperti usia, gender dan latar belakang pendidikan. Penelitian ini bertujuan untuk menganalisis pengaruh diversitas dewan direksi terhadap kinerja keuangan. Data yang digunakan dalam penelitian berasal dari laporan keuangan dari 7 bank syariah yang diakses melalui website dari masing-masing bank dari tahun 2015-2021. Setelah dilakukan pengujian parsial maka didapatkan hasil bahwa Diversitas Usia Dewan Direksi tidak berpengaruh terhadap kinerja keuangan Bank Syariah di Indonesia. Lalu Diversitas Gender tidak berpengaruh terhadap kinerja keuangan Bank Syariah di Indonesia. Latar belakang pendidikan Dewan terbukti berpengaruh terhadap kinerja keuangan Bank Syariah di Indonesia. Namun secara stimultan, ketiga variabel tersebut memberikan pengaruh sebesar 43,3% terhadap kinerja keuangan Bank Syariah.

ABSTRACT:
Islamic Bank is a financial institution based on sharia. Similar to other companies, in carrying out its operational activities, Islamic banks have an organ that functions to regulate the regulation of the organ known as the Board of Directors. The role of the board of directors also has an influence on the achievement of the performance of Islamic banks as measured by the ratio of return on assets (ROA). In practice, the Board of Directors has different characteristics such as age, gender and educational background. This study aims to analyze the effect of board of directors diversity on financial performance. The data used in the study came from the financial statements of 7 Islamic banks which were accessed through the websites of each bank from 2015-2021. After partial testing, the results obtained that the Age Diversity of the Board of Directors has no effect on the financial performance of Islamic banks in Indonesia. Then Gender Diversity has no effect on the financial performance of Islamic Banks in Indonesia. The educational background of the Board has proven to have an effect on the financial performance of Islamic banks in Indonesia. However, simultaneously, these three variables have an influence of 43.3% on the financial performance of Islamic banks.

Item Type: Thesis (Undergraduate (S1))
Uncontrolled Keywords: Bank syariah; Diversitas dewan direksi; Kinerja keuangan
Subjects: 300 Social sciences > 330 Economics > 332 Financial economics > 332.1 Bank dan perbankan
Divisions: Fakultas Ekonomi dan Bisnis Islam > 61206 - Perbankan Syariah (S1)
Depositing User: Muhammad Mikail Azka
Date Deposited: 08 Aug 2023 04:21
Last Modified: 08 Aug 2023 04:21
URI: https://eprints.walisongo.ac.id/id/eprint/20385

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