Karakteristik komite audit dan kinerja bank: Komparasi syariah dan konvensional
Article Sidebar
Main Article Content
Abstract
This study intends to analyze the effect of the characteristics of the Audit Committee on the performance of Islamic and conventional comparative banks in Indonesia. This study uses a quantitative approach with comparative methods and Partial analysis of Least Square-Structural Equation Model. The independent variables used include size, women's involvement, financial expertise, independence and number of meetings, while the dependent variable uses return on assets as a projection of bank performance. Data for all variables are obtained from annual reports that have been published on the official website of each bank. The results of the study found that the involvement of women and financial expertise had an effect on the performance of Islamic banks and independence and the number of meetings had an effect on the performance of conventional banks.
Article Details
References
ACFE Indonesia Chapter. (2020). Survei Fraud Indonesia 2019. ACFE Indonesia Chapter.
Adiati, Y., & Adiwibowo, A. S. (2017). Pengaruh Karakteristik Komite Audit Terhadapa Kinerja
Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2013-2015. Diponegoro Journal of
Accounting, 6(4), 1–15.
Ashari, S., & Krismiaji. (2019). Audit Committee Characteristics and Financial Performance:
Indonesian Evidence. EQUITY, 22(2), 139–152.
Caraka, R. E. (2017). Spatial Data Panel. WADE Publish.
Fariha, R., Hossain, M. M., & Ghosh, R. (2021). Board characteristics, audit committee attributes and
firm performance: empirical evidence from emerging economy. Asian Journal of Accounting
Research. https://doi.org/10.1108/AJAR-11-2020-0115
Gupta, N., & Mahakud, J. (2021). Audit committee characteristics and bank performance: evidence
from India. Managerial Auditing Journal, 36(6), 813–855.
Haddad, A., Ammari, A. El, & Bouri, A. (2021). Impact of Audit Committee Quality on the Financial
Performance of Conventional and Islamic Banks. Asian Journal of Accounting Research, 14(4),
Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., &
Istiqomah, R. R. (2020). Metode Penelitian Kualitatif dan Kuantitatif (H. Abadi (ed.)).
Hrp, A. P., & Saraswati, D. (2020). Bank & Lembaga Keuangan Lainnya. CV. Jakad Media Publishing.
Kusumawati, M. P. (2020). Leadership in Good Corporate Governance (GCG) as a Role Model of AntiFraud Culture. Asia Pacific Fraud Journal, 5(2), 258–265.
Manossoh, H. (2016). Good Corporate Governance untuk Meningkatkan Kualitas Laporan Keuangan.
PT. Norlive Kharisma Indonesia.
Maulida, I. N., & Winarningsih, S. (2020). The Influence of Audit Committee Characteristics on
Company Performance in Sharia General Banking. JIAFE (Jurnal Ilmiah Akuntansi Fakultas
Ekonomi), 6(2), 175–184. https://doi.org/10.34204/jiafe.v6i2.2222
McLaughlin, C., Armstrong, S., Moustafa, M. W., & Elamer, A. A. (2021). Audit Committee Diversity
and Corporate Scandals: Evidence From the UK. International Journal of Accounting &
Information Management, 29(5), 734–763.
Mulianita, A., Sutarti, & Triandi. (2019). Pengaruh Dewan Komisaris dan Komite Audit Terhadap
Kinerja Keuangan Perbankan Syariah yang Terdaftar di Bank Indonesia. Jurnal Ilmiah Akuntansi
Kesatuan, 7(1), 219–223.
Musaddad, A., Asnawi, N., & Suprayitno, E. (2021). Pengaruh Dewan Pengawas Syariah dan Komite
Audit Terhadap Kinerja Perbankan Syariah (Studi pada Bank NTB Syariah). Jurnal Pemikiran
Dan Pengembangan Perbankan Syariah, 7(1), 43–66.
Musallam, S. R. (2020). Effects of Board Characteristics, Audit Committee and Risk Management on
Corporate Performance: Evidence from Palestinian Listed Companies. International Journal of
Islamic and Middle Eastern Finance and Management, 13(4), 691–706.
Muzdalifah. (2020). Pengaruh Good Corporate Governance terhadap Fraud pada Perusahaan
Perbankan. Amnesty: Jurnal Riset Perpajakan, 3(1), 56–64.
OJK. (2020). Roadmap Pengembangan Perbankan Indonesia 2020 - 2025. Departemen Penelitian dan
Pengaturan Perbankan Otoritas Jasa Keuangan.
Oudat, M. S., Ali, B. J., & Qeshta, M. H. (2021). Financial Performance and Audit Committee
Characteristics: An Empirical Study on Bahrain Services Sector. Journal of Contemporary Issues
in Business and Government, 27(02), 4278–4288.
Sari, T. D., Titisari, K. H., & Nurlaela, S. (2020). Pengaruh Kepemilikan Manajerial, Komite Audit,Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan. UPAJIWA DEWANTARA: Jurnal
Ekonomi, Bisnis Dan Manajemen Daulat Rakyat, 4(1), 15–26.
Setyawati, D., & Bernawati, Y. (2020). Internal Audit Function Sebagai Penyedia “Kenyamanan”
Komite Audit. Jurnal Akuntansi Multiparadigma, 11(3), 665–682.
Sparta. (2020). Dampak Good Corporate Governance terhadap Kinerja Perbankan: Market Risk sebagai
Intervening. EQUITY, 23(2), 167–188.
Suhartono, S. (2016). Komite anti fraud: Solusi menuju zero fraud. Jurnal Akuntansi, 5(1).