SYARIAH GOVERNANCE DAN KINERJA BANK ISLAM: BUKTI DARI KARAKTERISTIK DEWAN PENGAWAS SYARIAH DI OMAN DAN INDONESIA
Keywords:
dewan pengawas syariah, syariah governance, kinerja bank IslamAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh syariah governance terhadap kinerja perbankan syariah, dengan karakteristik Dewan Pengawas Syariah (DPS) melalui keahlian, pendidikan, rangkap jabatan, dan reputasi sebagai proksi kualitas tata kelola. Penelitian ini difokuskan pada bank syariah terbesar di Oman dan Indonesia untuk mengetahui apakah atribut DPS memengaruhi profitabilitas pada kerangka tata kelola syariah yang berbeda. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel dari bank syariah di Indonesia dan Oman selama periode 2021–2024. Syariah governance diproksikan melalui karakteristik DPS yang meliputi keahlian, latar belakang pendidikan, rangkap jabatan, dan reputasi. Kinerja perbankan syariah diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE). Analisis dilakukan menggunakan regresi linier berganda dengan memasukkan variabel kontrol untuk meningkatkan robustitas model. Hasil penelitian menunjukkan bahwa Syariah governance berpengaruh signifikan terhadap kinerja perbankan syariah. Pada ROA, keahlian, pendidikan, dan reputasi DPS berpengaruh positif dan signifikan, sedangkan rangkap jabatan tidak berpengaruh signifikan.
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