PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK PEMBIAYAAN RAKYAT SYARIAH DI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2015-2018

INDAH MAESAROH, NIM. 15820138 (2019) PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN BANK PEMBIAYAAN RAKYAT SYARIAH DI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2015-2018. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The board of directors, the board of commissioners, and the sharia supervisory board are important corporate organs in sharia financial institutions. The role of each company organ is very important in the implementation of performance and supervision to avoid personal irregularities or interests carried out in a company. This study aims to determine the influence of the board of directors, board of commissioners, and sharia supervisory board on the financial performance of BPRS in the Special Region of Yogyakarta in 2015-2018. The variables in this study are board size, board of commissioner size and sharia supervisory board size, while financial performance is proxied by ROA. The population of this study are all BPRS in the Special Region of Yogyakarta operating during the 2015-2018 quarter period, and have published their financial statements on the website of Bank Indonesia and the Financial Services Authority, and have ROA of more than -3. While the number of samples is 140 and taken using nonprobability methods (not randomly) based on criteria (purposive sampling). Data collection techniques are taken based on documentation techniques. The method of data analysis in this study consisted of descriptive statistical analysis. The results of this study indicate that the size of the board of directors, the size of the board of commissioners, and the size of the sharia supervisory board simultaneously influence the financial performance of the BPRS in the Special Region of Yogyakarta in 2015-2018. This result is proven from the calculated F value of 7.493456 with a significance value of 0.000001 (<0.05). The size of the board of directors has a significant positive effect on the financial performance of the Yogyakarta Special Region BPRS in 2015-2018. This is evidenced in the t test which shows the value of t count of 2.171226 with a probability value (Sig-t) of 0.0317, whose value is below the significant level of 0.05. On the size of the board of commissioners the value of t count is 2.352212 with a significance of 0.0201, which indicates that the size of the board of commissioners has a significant effect on the financial performance of the BPRS of the Special Region of Yogyakarta in 2015-2018. While the size of the shariah supervisory board had a significant negative effect on the financial performance of the BPRS Yogyakarta Special Region in 2015-2018 with a calculated t value of -4.052301 with a probability value (Sig-t) of 0.0001 with a value below 0.05. in other words the hypothesis (H1 and H2) is accepted and H0 is rejected, while H3 is rejected and H0 is accepted.

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