Article Sidebar

Submitted
April 30, 2025
Accepted
July 9, 2025
Published
July 23, 2025
Download
PDF
Statistic
Read Counter : 1 Download : 0

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to analyze the impact of Sharia governance on the financial performance of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. The background of this research lies in the high Non-Performing Financing (NPF) ratios observed in several Islamic banks, which indicate weaknesses in both financial performance and governance implementation. Sharia governance is measured using four variables: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (DPS), and the effectiveness of internal audits. Financial performance is assessed using three indicators: Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks, and the data analysis is conducted using SPSS software. The results show that all components of Sharia governance have a positive and significant effect on financial performance. This study contributes to a deeper understanding of the importance of effective Sharia governance in enhancing financial performance and building stakeholder trust in the Islamic banking sector.

Keywords

Sharia Governance Financial Performance, Islamic Commercial Banks, ROA, ROE

Article Details

License

Copyright (c) 2025 Tantri Paramitha, Rita Anugerah, Novita Indrawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Hak Cipta (Copyright)

Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

Hak cipta pada setiap artikel adalah milik penulis.

  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Paramitha, T., Anugerah, R., & Indrawati, N. (2025). TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(2), 351–363. https://doi.org/10.31258/current.6.2.351-363
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Afiska, L., Handayani, D. F., & Serly, V. (2021). Pengaruh Karakteristik Dewan Pengawas Syariah (Dps) Terhadap Kinerja Keuangan Bank Umum Syariah Yang Terdaftar Pada Otoritas Jasa Keuangan (Ojk) Indonesia. Jurnal Eksplorasi Akuntansi (Jea), 3(4). Http://Jea.Ppj.Unp.Ac.Id/Index.Php/Jea/Index
  2. Agustina, F., Maria, D., Darmajaya, I., & Abidin, J. Z. (2017). Peningkatan Kinerja Bank Syariah Di Indonesia Melalui Penerapan Good Corporate Governance. Semnas Lib Darmajaya, 1, 270–283.
  3. Ajili, H., & Bouri, A. (2018). Corporate Governance Quality Of Islamic Banks: Measurement And Effect On Financial Performance. International Journal Of Islamic And Middle Eastern Finance And Management, 11(3), 470–487. Https://Doi.Org/10.1108/Imefm-05-2017-0131
  4. Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual Framework Of Internal Sharīʿah Audit Effectiveness Factors In Islamic Banks. Isra International Journal Of Islamic Finance, 12(2), 171–193. Https://Doi.Org/10.1108/Ijif-09-2018-0097
  5. Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The Development Of Internal Audit In Saudi Arabia: An Institutional Theory Perspective. In Critical Perspectives On Accounting (Vol. 14, Issue 5, Pp. 507–531). Academic Press. Https://Doi.Org/10.1016/S1045-2354(02)00158-2
  6. Anggreni, M., Novianty, I., & Muflih, M. (2022). Pengaruh Komite Audit, Dewan Direksi Dan Dewan Pengawas Syariah Terhadap Kinerja Keuangan Perbankan Syariah: Estimasi Pengaruh Langsung Dan Peran Mediasi Manajemen Laba. I-Economics: A Research Journal On Islamic Economics, 8(1), 19–38. Https://Doi.Org/10.19109/Ieconomics.V8i1.12203
  7. Angmor, A. D. A. R. R. I. (Adrri) J. E.-I. ; L., & Diaboh, P. L. (2022). Exploring The Effect Of Internal Auditors’ Function On Financial Performance Of Universal Banks In Ghana. Africa Development And Resources Research Institute Journal, 31(2), 12–22. Https://Journals.Adrri.Org/Index.Php/Home
  8. Anton. (2018). Pengaruh Mekanisme Islamic Corporate Governance Terhadap Kinerja Bank Syariah Di Indonesia Berdasarkan Maqashid Syariah Indek. Jurnal Bisnis Dan Syariah Islam, 6(1), 36–52.
  9. Arenas-Torres, F., Bustamante-Ubilla, M., & Campos-Troncoso, R. (2021). Diversity Of The Board Of Directors And Financial Performance Of The Firms. Sustainability, 13(21), 11687. Https://Doi.Org/10.3390/Su132111687
  10. Chevers, D., Lawrence, D., Laidlaw, A., & Nicholson, D. (2016). The Effectiveness Of Internal Audit In Jamaican Commercial Banks. In Accounting And Management Information Systems (Vol. 15, Issue 3).
  11. Dittenhofer, M. (2001). Internal Auditing Effectiveness: An Expansion Of Present Methods. Managerial Auditing Journal, 16(8), 443–450. Https://Doi.Org/10.1108/Eum0000000006064
  12. Doğan, B., & Ekşi, İ. H. (2020). The Effect Of Board Of Directors Characteristics On Risk And Bank Performance: Evidence From Turkey. Economics And Business Review, 6(3), 88–104. Https://Doi.Org/10.18559/Ebr.2020.3.5
  13. Eksandy, A. (2018). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syari’ah Indonesia. Jurnal Akuntansi, 5(1), 1–10.
  14. Fahrurrozi, A., & Fasieh, Muh. A. (2020). The Effect Of Sharia Supervisory Board (Dps), Board Of Directors, And Board Of Commissioners On The Financial Performance Of Sharia People Financing (Bprs). Indonesian Journal Of Islamic Economics Research, 2(1), 56–69. Https://Doi.Org/10.18326/Ijier.V2i1.3560
  15. Febri, M., Umam, S., & Ginanjar, D. Y. (2020). The Impact Of Sharia Supervisory Board And Proportion Of Independent Board Commissioners To Financial Performance Of Sharia Banks In Indonesia. Jurnal Ekonomi Syariah Dan Bisnis, 3(1). Http://Jurnal.Unma.Ac.Id/Index.Php/Mr/Index
  16. Fitri, F., & Afriyenti, M. (2021). Kinerja Keuangan Perbankan Syariah Di Indonesia: Perananaudit Internal Dan Good Corporate Governance (Studi Empiris Pada Perbankan Syariah Di Indonesia Periode 2014-2019). Jurnal Eksplorasi Akuntansi, 3(2), 329–348.
  17. Getie Mihret, D., James, K., & Mula, J. M. (2010). Antecedents And Organisational Performance Implications Of Internal Audit Effectiveness: Some Propositions And Research Agenda. Pacific Accounting Review, 22(3), 224–252.
  18. Hindasah, L., Supriyono, E., & Ningri, L. J. (2021). The Effect Of Good Corporate Governance And Firm Size On Financial Performance.
  19. Intia, L. C., & Azizah, S. N. (2021). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Dan Dewan Pengawas Syariah Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jrka, 7(2), 46–59.
  20. Jao, R., Randa, F., Holly, A., Gohari, L., Atma, U., & Makassar, J. (2021). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Akmen (Akuntansi Dan Manajemen), 18, 123–134. Https://E-Jurnal.Nobel.Ac.Id/Index.Php/Akmen
  21. Khalil, A. (2020). Would Meetings Between The Board Of Directors And The Shariah Supervisory Board Affect The Financial Performance Of Islamic Banks? Journal Of The International Academy For Case Studies, 26(6). Https://Www.Researchgate.Net/Publication/346564930
  22. Melinda Lestari, N., Dahlan, R., Said Matondang, A., & Susanto, E. (2022). Influence Of Internal Audit,Good Corporate Governance, Andcorporate Social Responsibility On The Financial Performance Of Sharia Banking In Indonesia For The 2016-2020 Period. International Conference On Health Science, Green Economics, Educational Review And Technology, 432–443. Https://Proceeding.Unefaconference.Org/Index.Php/Ihertunefaconferencehttps://Unefaconference.Org/
  23. Najamuddin, Y., Laraswati, L., Arifin, J., Meidawati, N., & Kholid, M. N. (2022). Corporate Governance Mechanism And Profitability. International Journal Of Research In Business And Social Science (2147- 4478), 11(4), 239–245. Https://Doi.Org/10.20525/Ijrbs.V11i4.1773
  24. Nugraheni, P. (2018). Sharia Supervisory Board And Social Performance Of Indonesian Islamic Banks. Jurnal Akuntansi Dan Auditing Indonesia, 22(2), 137147.
  25. Nugroho, A. (2020). Studi Efektivitas Dewan Pengawas Syariah Terhadap Profitabilitas Dan Resiko Pembiayaan Perbankan Syariah. Ncaf (Proceeding Of National Conference On Accounting & Finance, 2, 60–68. Https://Doi.Org/10.20885/Ncaf.Vol2.Art6
  26. Nur, M., Hadi Wijaya, S., Rosadi, S., Syariah, A., Dan, E., Islam, B., Mas, R., & Surakarta, S. (2024). Apakah Dps Mempengaruhi Kinerja Bank Syariah Pada Bank Umum Syariah Di Indonesia? Jurnal Akuntansi Dan Sistem Informasi, 5(1). Https://Ejournal.Unma.Ac.Id/Index.Php/Jaksi
  27. Sa’diyah, M. (2019). Strategi Penanganan Non Performing Finance (Npf) Pada Pembiayaan Murabahah Di Bmt. The Conference On Islamic Management, Accounting And Economics, 2, 179–189.
  28. Salcovic, D. (2022). Corporate Governance Mechanisms And Their Effect On Financial Bank Performance In Islamic Countries [Master Thesis]. University Of Twente.
  29. Setiawan, D., Taib, F. M., Phua, L.-K., & Chee, H.-K. (2019). Ifrs And Earnings Management In Indonesia: The Effect Of Independent Commissioners. In International Journal Of Business And Society (Vol. 20, Issue 1).
  30. Shittu, I., Ahmad, A. C., & Ishak, Z. (2016). International Journal Of Economics And Financial Issues Board Characteristics And Earnings Per Share Of Malaysian Islamic Banks. International Journal Of Economics And Financial Issues |, 6(S6), 135–137. Http:Www.Econjournals.Com
  31. Subaidi, S. (2017). Rekonstruksi Hukum Pasar Modal Syariah Dalam Memberi Jaminan Kepastian Hukum. Istidlal: Jurnal Ekonomi Dan Hukum Islam, 1(2), 155–166. Https://Doi.Org/10.35316/Istidlal.V1i2.105
  32. Sultana, I. (2023). Corporate Governance And Banking Performance: A Comparative Study Between Islamic And Conventional Banking Sector In The Context Of Bangladesh. Asian Business Research Journal, 8, 1–5. Https://Doi.Org/10.55220/25766759.133
  33. Suryarahman, E., & Trihatmoko, H. (2021). Effect Of Environmental Performance And Board Of Commissioners On Environmental Disclosures. Assets: Jurnal Akuntansi Dan Pendidikan, 10(1), 1. Https://Doi.Org/10.25273/Jap.V10i1.5984
  34. Syahrial, M. (2022). Peran Dewan Pengawas Syariah (Dps) Terhadap Kepatuhan Pemenuhan Syariah Pada Perbankan Syariah. In Jurnal An-Nahl (Vol. 9, Issue 1).
  35. Ta, T. T., & Doan, T. N. (2022). Factors Affecting Internal Audit Effectiveness: Empirical Evidence From Vietnam. International Journal Of Financial Studies, 10(2), 1–14. Https://Doi.Org/10.3390/Ijfs10020037
  36. Tamošiūnienė, R., & Savčuk, O. (2007). Internal Audit Subordination Principles For Lithuanian Companies. Engineering Economics., 22(5).
  37. Temba, G. I., Kasoga, P. S., & Keregero, C. M. (2023). Corporate Governance And Financial Performance: Evidence From Commercial Banks In Tanzania. Cogent Economics And Finance, 11(2). Https://Doi.Org/10.1080/23322039.2023.2247162
  38. Thi Hong Lam, N. (2022). Factors Affecting The Effectiveness Of Internal Audit. International Journal Of Scientific Research And Management, 10(05), 3405–3499. Https://Doi.Org/10.18535/Ijsrm/V10i5.Em05
  39. Yousif Alabdullah, T. T., & Ahmed, E. R. (2021). A Cross-Sectional Analysis Of The Influence Of Corporate Governance Features On The Organizational Outcomes: An Assessment. Iiuc Studies, 9–26. Https://Doi.Org/10.3329/Iiucs.V17i1.54981
  40. Zahrawani, D. R., Sholikhah, N., Pratama, P., & Surakarta, M. (2021). Analisis Penerapan Good Corporate Governance (Gcg) Dan Pengaruhnya Terhadap Kinerja Lembaga Bank Syariah. Jurnal Ilmiah Ekonomi Islam, 7(03), 1799–1818. Https://Doi.Org/10.29040/Jiei.V7i3.3611
  41. Zainal, I., Marlius, D., Keuangan, A., & Padang, P. (2014). Analisis Kinerja Keuangan Pt. Pegadaian Cabang Ulak Karang (Vol. 475).

Most read articles by the same author(s)