%0 Thesis
%9 Skripsi
%A Bahrani Kurnia Azamta, NIM.: 20108040003
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2024
%F digilib:64642
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Bank Syari’ah, Kinerja Keuangan, Mekanisme Tata Kelola,  Pengungkapan Sukarela
%P 141
%T PENGARUH MEKANISME TATA KELOLA DAN PENGUNGKAPAN SUKARELA PADA KINERJA KEUANGAN BANK SYARI’AH (STUDI KASUS PADA BANK UMUM SYARI’AH PERIODE TAHUN 2018-2022)
%U https://digilib.uin-suka.ac.id/id/eprint/64642/
%X This study aims to determine the effect of shari'ah governance mechanisms, and  voluntary disclosures on the financial performance of shari'ah commercial banks.  Financial performance is an assessment of the company's financial condition  carried out by calculating and analyzing the ratio formula in the financial  statements using indicators of capital adequacy, liquidity, and profitability. This  study raises the financial performance of sharia commercial banks to be studied by  looking at the phenomenon of the gap between the high potential possessed by  sharia banks, with its financial performance which is still considered low compared  to conventional banks. In this study, financial performance is proxied by the Return  on Asset (ROA) indicator. The governance mechanism of sharia banks (proxied by  the variables of the board of directors, audit committee, and sharia supervisory  board) is thought to be one of the factors behind the achievement of sharia bank  performance. The disclosure of the company's financial statements (proxied by  voluntary disclosure) is considered to be an important factor in achieving good  financial performance. Basically, the company's financial statements are the only  source of information for stakeholders and shareholders regarding operational  activities to company management. The samples in this study were 13 sharia  commercial bank (BUS) companies registered with OJK consistently from 2018-  2022. Data analysis was carried out using the Ordinary Least Square (OLS)  technique with the Eviews Ver12 software analysis tool. Agency theory was chosen  as the grand theory, with stakeholder theory as supporting and strengthening the  argument of the relationship between variables X and Y. The results found that the  sharia governance mechanism (board of directors, audit committee, and sharia  supervisory board), and voluntary disclosure simultaneously had a significant  effect on financial performance. Partially, the variables of the board of directors,  audit committee, and voluntary disclosure have a significant positive effect on  financial performance, while the variable of the shari'ah supervisory board has no  significant effect on financial performance (ROA).
%Z Pembimbing: Egha Ezar Junaeka Putra Hassany, S.E.I.,M.E