Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 7 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

PDF
  • Merliana Fazriyanti,
  • Faoziah Ulfah Fatmawati
Merliana Fazriyanti
Universitas Padjadjaran
Faoziah Ulfah Fatmawati
Universitas Padjadjaran
DOI: https://doi.org/10.2238/9rs1z939

Published 2026-06-30

Keywords

  • Performa keuangan,
  • bank komersial islami,
  • ROA,
  • dewan pengawas syariah,
  • Financial Performance,
  • Islamic Commercial Banks,
  • Sharia Supervisory Board
    • ...More
    Less

How to Cite

PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(7). https://doi.org/10.2238/9rs1z939

Abstract

Penelitian ini mengkaji pengaruh karakteristik Dewan Pengawas Syariah (DPS) terhadap kinerja keuangan Bank Umum Syariah di Indonesia selama periode 2019–2024 yang diukur menggunakan Return on Assets (ROA). Karakteristik yang dianalisis dalam penelitian ini meliputi ukuran DPS, jumlah rapat DPS, rangkap jabatan, keahlian DPS, serta keberadaan anggota perempuan dalam DPS. Sampel dipilih menggunakan teknik purposive sampling dan terdiri atas 10 Bank Umum Syariah. Data diperoleh dari laporan tahunan dan dianalisis menggunakan regresi data panel dengan bantuan perangkat lunak STATA 17. Hasil penelitian menunjukkan bahwa keahlian DPS dan keberadaan anggota perempuan dalam DPS berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan jumlah rapat DPS berpengaruh negatif dan signifikan. Sementara itu, ukuran DPS dan rangkap jabatan tidak berpengaruh signifikan terhadap kinerja keuangan. The study examines the effect of Sharia Supervisory Board (SSB) characteristics on the financial performance of Islamic Commercial Banks in Indonesia during the 2019-2024 period, measured by Return on Assets (ROA) The characteristics examined in this study include SSB size, number of SSB meetings, multiple directorships, SSB expertise, and the presence of female members on the SSB. The sample was selected using purposive sampling and consists of 10 Islamic Commercial Banks. Data were collected from annual reports and analyzed using panel data regression with STATA 17. The result show that SSB expertise and the presence of female members on the SSB have significant positive effect on financial performance, while number of SSB meetings has a significant negatif effect. However, SSB size and multiple directorships have no significant effect on financial performance.
PDF

References

  1. AAOIFI. (2015). Shari’ah standards for Islamic financial institutions. Manama, Bahrain.
  2. Adams, R.B. and Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economic, 94, 291–309.
  3. 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. 3(4), 784–798.
  4. Al-Sartawi, A. M. A. M. (2019). Performance of Islamic banks: do the frequency of Sharīʿah supervisory board meetings and independence matter? ISRA International Journal of Islamic Finance, 11(2), 303–321. https://doi.org/10.1108/IJIF-05-2018-0054
  5. Andriana, A., & Panggabean, R. R. (2017). The Effect of Good Corporate Governance and Environmental Performance on Financial Performance of the Proper Listed Company on Indonesia Stock Exchange. Binus Business Review, 8(1), 1. https://doi.org/10.21512/bbr.v8i1.1757
  6. Arshy, M., Subroto, A., & Fatoni, A. (2025). PENGARUH GOOD CORPORATE GOVERNANCE DAN KETIDAKPATUHAN SYARIAH DALAM BANK UMUM SYARIAH. 6(1), 280–299.
  7. Baklouti, I. (2022). Is the Sharia supervisory board a friend or an enemy of Islamic banks ? November. https://doi.org/10.1108/JIMA-04-2020-0118
  8. Bashir, M. S., Mohamed, M., Mahmoud, A., & Muslichah, M. (2023). DOES SHARI ’ AH SUPERVISORY BOARD CHARACTERISTICS AFFECT ISLAMIC BANKS ’ FINANCIAL PERFORMANCE ? EVIDENCE FROM SAUDI ARABIA. 19(2), 15–25. https://doi.org/10.22495/cbv19i2art2
  9. Basuki, A. T. (2021). Analisis regresi dalam penelitian ekonomi dan bisnis. Rajawali Pers.
  10. Berenson, M. L., Levine, D. M., & Szabat, K. A. (2020). (2020). Basic business statistics: Concepts and applications (14th ed.). Pearson.
  11. Carter, D.A., D’Souza, F.P., Simkins, B.J. and Simpson, W. G. (2007). The diversity of corporate board committees and firm financial performance. Working Paper. https://dx.doi.org/10.2139/ssrn.972763
  12. Darwanto, & Chariri, A. (2019). No TitleCorporate governance and financial performance in Islamic banks: The role of the sharia supervisory board in multiple-layer management. Banks and Bank Systems, 14(4), 183–191. https://doi.org/10.21511/bbs.14(4).2019.17
  13. Dendawijaya, L. (2001). 2001. Manajemen Perbankan. Jakarta : Ghalia Indonesia. Manajemen Perkreditan.
  14. Elgattani, T. and Hussainey, K. (2020). The impact of AAOIFI governance disclosure on Islamic banks performance. Journal of Financial Reporting and Accounting, 19(3), 434–454.
  15. Fikri, S.M., Yahya, M.H. and Hassan, T. (2017). A review on agency cost of Shariah governance in mutual fund. International Journal of Economics and Financial Issues, 7(1), 530–538.
  16. Ginena, K.andHamid, A. (2015). Foundations ofShariah Governance ofIslamic Banks (Edition Wi).
  17. Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th (ed.)). McGraw-Hill.
  18. Harjoni. (2021). Analisis terhadap tata kelola perbankan syariah dalam menjaga kinerjanya. JESKaPe: Jurnal Ekonomi Syariah, Akuntansi Dan Perbankan, 5, 203–220.
  19. Hery. (2018). Analisis Laporan Keuangan. Jakarta: PT Grasindo.
  20. Hoechle, D. (2007). Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence. The Stata Journal, 7(3), 281–312. https://doi.org/10.22004/ag.econ.119278
  21. IFSB. (2009). Guiding Principles on Shari’ah Governance Systems for Institutions Offering Islamic Financial Services (Islamic Fi).
  22. Işık, Ö., Shabir, M., Demir, G., Puska, A., & Pamucar, D. (2025). A hybrid framework for assessing Pakistani commercial bank performance using multi ‑ criteria decision ‑ making. Financial Innovation. https://doi.org/10.1186/s40854-024-00728-x
  23. Jabari, H. N., & Muhamad, R. (2020). Gender diversity and financial performance of Islamic banks. Journal of Financial Reporting and Accounting, 19(3), 412–433. https://doi.org/https://doi.org/10.1108/JFRA-03-20200061
  24. Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE. 3, 305–360.
  25. Jumingan. (2006). Analisis Laporan Keuangan. Bumi Aksara.
  26. Kasmir. (2016). Bank dan lembaga keuangan syariah. Jakarta: Rajawali Pers.
  27. Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
  28. Khan, I., Khan, I. U., Bannu, T., Khan, S. U., & Marwat, J. (2023). Diversity of Shari ’ ah supervisory board and the performance of Islamic banks : evidence from an emerging economy of Pakistan. March. https://doi.org/10.1108/JIABR-09-2021-0240
  29. Khana, I., Farooq, M. O., & Khan, T. (2020). Gender diversity on Shariah supervisory boards and Islamic bank performance. International Journal of Islamic and Middle Eastern Finance and Management.
  30. Melia Kusuma & Samsul Rosadi. (2018). Journal of Finance and Islamic Banking. 1(2), 164–179.
  31. Mkadmi, J. E., & Benali, W. (2024). The impact of the characteristics of Sharia committee on Islamic bank performance : evidence from the Gulf. https://doi.org/10.1108/MSAR-08-2024-0088
  32. Mohammed, S.A.S. and Muhammed, J. (2017). The relationship between agency theory, stakeholder theory and Shariah supervisory board in Islamic banking: an attempt towards discussion. Humanomics, 33(1), 75–83.
  33. Mollah, S. and Zaman, M. (2015). Shari’ah Supervision, Corporate Governance and Performance: Conventional vs. Islamic Banks. Journal of Banking and Finance, Forthcoming, 58 No. 1, 418–435.
  34. Mu’men Al Thnaibat, Krayyem Al-Hajaya, M. Q. A. (2024). Do the characteristics of the Sharia Supervisory Board affect the Islamic banks ’ performance ? Evidence from Arab countries. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2024-0271
  35. Naji Mansour Nomran, Razali Haron, R. H. (2018). Shari ’ ah supervisory board characteristics effects on Islamic banks ’ performance International Journal of Bank Marketing Article information : March.
  36. Nomran, N. M., Haron, R., & Hassan, R. (2018). Shari’ah supervisory board characteristics effects on Islamic banks’ performance: Evidence from Malaysia. International Journal of Bank Marketing, 36(2), 290–304. https://doi.org/10.1108/IJBM-12-2016-0197
  37. OJK. (2024). Laporan Perkembangan Keuangan Syariah Indonesia. https://ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/default.aspx
  38. Pamungkas, I. D., Chabachib, M., Ayu, D., Puspitasari, R., Hersugondo, H., & Nuswantoro, D. (2021). The Effect of Corporate Governance Mechanism on Financial Performance in Indonesia. 22(181).
  39. Roski, M. D. (2019). DUAL BANKING SYSTEM DI INDONESIA DALAM PERSPEKTIF POLITIK HUKUM EKONOMI SYARI ’ AH. 01(02), 168–176.
  40. Septhiani, N., Tripuspitorini, F. A., & Hadiani, F. (2024). Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Profitabilitas Dengan Dana Pihak Ketiga Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia The Influence of Sharia Supervisory Board Characteristics on Probability with Third Party Funds as. 4(3), 401–414.
  41. Srairi, S. (2015). Corporate governance disclosure practices and performance of Islamic banks in GCC countries. Journal of Islamic Finance, Vol. 4 No.
  42. Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
  43. Toufik, B. B. (2015). The role of Shari’ah supervisory board in ensuring good corporate governance practice in Islamic banks. International Journal of Contemporary Applied Sciences, 2(9), 109–118.
  44. Zulfiati, L., & Putra, A. P. (2019). The Effect of Corporate Governance Mechanism on the Quality of Financial Reporting (Evidence in Indonesia and Singapore). Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018), Advances in Economics, Business and Management Research, 73, 129–133. 10.2991/aicar-18.2019.27

Similar Articles

You may also start an advanced similarity search for this article.