文章基本信息

标题：Analysis of Influence of Characteristics of Islamic Supervisory Board toward Islamic Financial Performance
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作者：Achmad Rifai ; Achmad Rifai ; Asrori 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：2
页码：160-172
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this is study to examine and analyze the characteristics of the Sharia Supervisory Board (SSB) is represented by the SSB scientific background, SSB meeting attendance, and SSB dual position on Islamic financial performance through sharia conformance reporting as mediation. The population is all existing Islamic banks Indonesia period 2011-2015. The number of samples tested by 8 Islamic commercial bank selected by purposive sampling method. This study analyzed the annual reports of Islamic banks with content analysis. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3.0. The results showed that the presence of SSB meeting attendance and sharia conformance reporting have a direct impact on the Islamic financial performance. SSB scientific background variables and SSB dual position do not significantly affect the Islamic financial performance. While variable sharia conformance reporting positive and significant effect mediates the relationship DPS scientific background to the Islamic financial performance, but is not able to mediate the association SSB meeting attendance and SSB dual position on the Islamic financial performance.
其他摘要：Tujuan dari penelitian ini adalah untuk untuk menguji dan menganalisis karakteristik Dewan Pengawas Syariah yang direpresentasikan dengan DPS Scientific Backgrounds, Attendance of DPS Meeting, dan DPS Multi-positions terhadap Islamic Financial Performance
关键词：Islamic Corporate Governance; Islamic Financial Performance; Islamic Supervisory Board; Sharia Report