Penelitian ini bertujuan untuk menganalisis pengaruh remunerasi direksi, kepemilikan manajerial, audit internal, dan Sharia Supervisory Board terhadap kinerja keuangan perbankan syariah di Indonesia dan Malaysia. Studi ini menggunakan pendekatan komparatif untuk mengidentifikasi perbedaan dan persamaan pengaruh variabel-variabel tersebut di kedua negara. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis regresi linier berganda menggunakan program SPSS. Data yang digunakan merupakan data sekunder yang diperoleh dari annual report. Jumlah sampel yang digunakan sebanyak 10 bank syariah di Indonesia dan 12 bank syariah di Malaysia selama 5 tahun dari 2019 sampai 2023 menggunakan purposive sampling.
Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return on Assets (ROA), sementara variabel independennya meliputi remunerasi direksi, kepemilikan manajerial, audit internal, dan Sharia Supervisory Board. Hasil penelitian menunjukkan bahwa di Indonesia, kepemilikan manajerial berpengaruh negatif signifikan terhadap kinerja keuangan, sedangkan remunerasi direksi, audit internal, dan Sharia Supervisory Board tidak berpengaruh signifikan. Di Malaysia, remunerasi direksi berpengaruh positif signifikan dan audit internal berpengaruh negatif signifikan terhadap kinerja keuangan bank syariah, sedangkan kepemilikan manajerial dan Sharia Supervisory Board tidak berpengaruh signifikan. Perbedaan hasil ini mencerminkan adanya perbedaan regulasi, penerapan tata kelola, dan budaya perusahaan di kedua negara.

ABSTRACT:
This study aims to analyze the effect of directors' remuneration, managerial ownership, internal audit, and Sharia Supervisory Board on the financial performance of Islamic banking in Indonesia and Malaysia. This study uses a comparative approach to identify differences and similarities in the influence of these variables in both countries. The research method used is quantitative with multiple linear regression analysis techniques using the SPSS program. The data used is secondary data obtained from annual reports. The number of samples used was 10 Islamic banks in Indonesia and 12 Islamic banks in Malaysia for 5 years from 2019 to 2023 using purposive sampling.
The dependent variable in this study is financial performance as measured by Return on Assets (ROA), while the independent variables include directors' remuneration, managerial ownership, internal audit, and Sharia Supervisory Board. The results show that in Indonesia, managerial ownership has a significant negative effect on financial performance, while remuneration of directors, internal audit, and Sharia Supervisory Board have no significant effect. In Malaysia, remuneration of directors has a significant positive effect and internal audit has a significant negative effect on the financial performance of Islamic banks, while managerial ownership and Sharia Supervisory Board have no significant effect. This difference in results reflects the differences in regulation, governance implementation, and corporate culture in the two countries.