SUBROTO, MUHAMMAD ARSHY ANDIKA (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP RISIKO KETIDAKPATUHAN SYARIAH DALAM BANK UMUM SYARIAH DI INDONESIA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to analyse the variables of frequency of dps meetings, size of the board of commissioners, frequency of audit committee meetings, and company size in influencing the risk of sharia non-compliance as measured by non-halal income. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority for the period 2020-2024. The data used in this study are panel data from 8 selected Islamic commercial bank samples with a total sample size of 40. The results showed that the variable frequency of dps meetings had a positive and significant effect on the risk of sharia non-compliance, while the company size variable had a negative and insignificant effect on the risk of sharia non-compliance, and the variable size of the board of commissioners and the frequency of audit committee meetings had a negative and significant effect on the risk of sharia non-compliance. The implications of this study indicate the need to optimise the role of the audit committee through increasing the frequency of meetings to reduce the risk of sharia non-compliance, and optimising the board of commissioners through its size to reduce sharia non-compliance, as well as evaluating the effectiveness of sharia supervisory board meetings which need to emphasise quality over quantity. For Islamic banking practitioners, the findings provide strategic direction to prioritise the strengthening of supervisory functions that have proven effective, while for regulators, the results of this study form the basis for developing supervisory policies.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisa variabel frekuensi rapat dps, ukuran dewan komisaris, frekuensi rapat komite audit, dan ukuran perusahaan dalam mempengaruhi risiko ketidakpatuhan syariah yang diukur dengan pendapatan non halal. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar pada Otoritas Jasa Keuangan periode 2020-2024. Data yang digunakan dalam penelitian ini adalah data panel dari 8 sampel bank umum syariah yang terpilih dengan total sampel berjumlah 40. Hasil penelitian menunjukkan bahwa variabel frekuensi rapat dps berpengaruh positif dan signifikan terhadap risiko ketidakpatuhan syariah, sedangkan variabel ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap risiko ketidakpatuhan syariah, dan variabel ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh negatif dan signifikan terhadap risiko ketidakpatuhan syariah. Implikasi penelitian ini menunjukkan perlunya optimalisasi peran komite audit melalui peningkatan frekuensi rapat untuk mengurangi risiko ketidakpatuhan syariah,dan optimalisasi dewan komisaris melalui jumlahnya untuk mengurangi ketidakpatuhan syariah, sekaligus evaluasi efektivitas rapat dewan pengawas syariah yang perlu lebih menekankan kualitas daripada kuantitas. Bagi praktisi perbankan syariah, temuan ini memberikan arahan strategis untuk memprioritaskan penguatan fungsi pengawasan yang terbukti efektif, sementara bagi regulator, hasil penelitian ini menjadi dasar pengembangan kebijakan pengawasan yang lebih fokus pada substansi kepatuhan syariah. Secara akademis, penelitian ini memberikan bukti empiris bahwa efektivitas mekanisme good corporate governance dalam perbankan syariah memerlukan pendekatan yang selektif dan strategis. | |||||||||
| Uncontrolled Keywords: | Frequency of DPS Meetings, Size of Board of Commissioners, Frequency of Audit Committee Meetings, Company Size, Risk of Sharia Non-Compliance, Non-Halal Income, Islamic Commercial Banks Frekuensi Rapat DPS, Ukuran Dewan Komisaris, Frekuensi Rapat Komite Audit, Ukuran Perusahaan, Risiko Ketidakpatuhan Syariah, Pendapatan Non Halal, Bank Umum Syariah | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah |
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| Depositing User: | Mr. Muhammad Arshy Andika Subroto | |||||||||
| Date Deposited: | 11 Sep 2025 02:10 | |||||||||
| Last Modified: | 11 Sep 2025 02:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54102 |
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