The Influence Of The Sharia Supervisory Board On The Financial Performance Of Islamic Commercial Banks In The Period Of 2016-2020

SITI AISYAH ADELINA, Rozi Andrini

Abstract


The purpose of this research is to evaluate the influence of the sharia supervisory board on the ROA of the Islamic commercial banks. To find out whether or not the sharia supervisory board influences the ROE of the Islamic commercial banks. The population of this study consists of Islamic Commercial Banks that are available in the annual reports for the year period of December 31 for the years 2016 to 2020. Data analysis method The analysis that was used in processing of the research data includes: multiple linear regression analysis, F test, t test, and coefficient of determination (R2) The outcome evaluation indicated that the Sharia supervisory board did not have a substantial impact on the financial performance, the Sharia supervisory board didn’t have a significant impact on ROA and The Sharia supervisory board didn’t have a significant impact on ROE

Keywords: Sharia Supervisory Board, ROA, ROE, Islamic Commercial Bank.


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