ANALISIS PENGARUH FAKTOR EKONOMI DAN RELIGIUSITAS TERHADAP PERSEPSI SUPERVISOR DAN MANAJER MENGENAI INDEPENDENSI DEWAN PENGAWAS SYARI’AH (Studi Kasus pada Bank Syari’ah di Indonesia)

The objectives of this study are to tests the effects of economics factor (financial association and relationship of business and fee dimension) and Religious factor (charitable dimenion) to Shari’a Supervisory Board (SSB) independency to prove empirically research done by Karim (1990). The primary data of this study achieved from the perception of sharia banking managers and supervisors in Indonesia. The data were collected by using questionnaires sent to managers and supervisors. Questionnaires were distributed to 385 Sharia banking managers and supervisors and the response rate is 10, 65%. The data were analyzed by using multiple regression method. The result of this research indicated that religious factor has positive and significant relationship with SBB independency. It also indicates that financial association and relationship of business have negative relationship while fee has positive relationship with SSB but both of them are not significant. This research finding is in line with research of Karim (1990).