Moderation Of The Sharia Supervisory Board On The Reformance Of The Sharia Local’s Economic Bank

Ely Masykuroh; Amin Wahyudi; Miftakul Huda

doi:10.70062/incoils.v5i1.457

Authors

Ely Masykuroh
Amin Wahyudi
Miftakul Huda

DOI:

https://doi.org/10.70062/incoils.v5i1.457

Keywords:

SET, Maqashid Sharia Value, Sharia Banking Performance, Green Economic Banking, CSR Disclosure

Abstract

There is a sharp gap between financing with the principle of profit sharing (PLS) and financing with the principle of buying and selling, namely murabahah. It was also found that there was a gap research where some of the findings found that there were inconsistencies in the findings of the effect of profit sharing financing with NPF, ROA and BOPO. Study was to re-examine the influence of Loss Sharing Financing (PLS) on NPF and fundamental financial performance and test whether the role of the Sharia Supervisory Board (DPS) moderates the relationship. Uses a quantitative approach with 40 BPRS in Indonesia with purposive sampling techniques. The analysis techniques used are multiple linear regression, moderation regression and path analysis. Of the study found that Profit Sharing Financing had a significant effect on NPF but did not have a significant effect on ROA and BOPO. The role of DPS, represented by the Level of Control of Financial Statements, Length of Tenure, and Frequency of DPS meetings, also does not moderate the influence between Profit Sharing Financing on ROA and BOPO. NPF does not mediate the influence between Shared Financing (PLS) and ROA and BOPO.

Author Biographies

Ely Masykuroh

There is a sharp gap between financing with the principle of profit sharing (PLS) and financing with the principle of buying and selling, namely murabahah. It was also found that there was a gap research where some of the findings found that there were inconsistencies in the findings of the effect of profit sharing financing with NPF, ROA and BOPO. Study was to re-examine the influence of Loss Sharing Financing (PLS) on NPF and fundamental financial performance and test whether the role of the Sharia Supervisory Board (DPS) moderates the relationship. Uses a quantitative approach with 40 BPRS in Indonesia with purposive sampling techniques. The analysis techniques used are multiple linear regression, moderation regression and path analysis. Of the study found that Profit Sharing Financing had a significant effect on NPF but did not have a significant effect on ROA and BOPO. The role of DPS, represented by the Level of Control of Financial Statements, Length of Tenure, and Frequency of DPS meetings, also does not moderate the influence between Profit Sharing Financing on ROA and BOPO. NPF does not mediate the influence between Shared Financing (PLS) and ROA and BOPO.

Amin Wahyudi

There is a sharp gap between financing with the principle of profit sharing (PLS) and financing with the principle of buying and selling, namely murabahah. It was also found that there was a gap research where some of the findings found that there were inconsistencies in the findings of the effect of profit sharing financing with NPF, ROA and BOPO. Study was to re-examine the influence of Loss Sharing Financing (PLS) on NPF and fundamental financial performance and test whether the role of the Sharia Supervisory Board (DPS) moderates the relationship. Uses a quantitative approach with 40 BPRS in Indonesia with purposive sampling techniques. The analysis techniques used are multiple linear regression, moderation regression and path analysis. Of the study found that Profit Sharing Financing had a significant effect on NPF but did not have a significant effect on ROA and BOPO. The role of DPS, represented by the Level of Control of Financial Statements, Length of Tenure, and Frequency of DPS meetings, also does not moderate the influence between Profit Sharing Financing on ROA and BOPO. NPF does not mediate the influence between Shared Financing (PLS) and ROA and BOPO.

Miftakul Huda

There is a sharp gap between financing with the principle of profit sharing (PLS) and financing with the principle of buying and selling, namely murabahah. It was also found that there was a gap research where some of the findings found that there were inconsistencies in the findings of the effect of profit sharing financing with NPF, ROA and BOPO. Study was to re-examine the influence of Loss Sharing Financing (PLS) on NPF and fundamental financial performance and test whether the role of the Sharia Supervisory Board (DPS) moderates the relationship. Uses a quantitative approach with 40 BPRS in Indonesia with purposive sampling techniques. The analysis techniques used are multiple linear regression, moderation regression and path analysis. Of the study found that Profit Sharing Financing had a significant effect on NPF but did not have a significant effect on ROA and BOPO. The role of DPS, represented by the Level of Control of Financial Statements, Length of Tenure, and Frequency of DPS meetings, also does not moderate the influence between Profit Sharing Financing on ROA and BOPO. NPF does not mediate the influence between Shared Financing (PLS) and ROA and BOPO.

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Daftar Sumber Internet:

https://mitrasyariahbank.com

https://www.ojk.go.id