Open AccessCorporate Governance and Non Performing Financing on Sharia Bank Profitability
Author(s) -
Retno Puji Astuti,
Mariyam Chairunisa
Publication year - 2021
Publication title -
journal of islamic economics and social science/journal of islamic economics and social science
Language(s) - English
Resource type - Journals
eISSN - 2722-7499
pISSN - 2722-7111
DOI - 10.22441/jiess.2021.v2i1.007
Subject(s) - profitability index , sharia , business , corporate governance , accounting , audit committee , islam , audit , finance , supervisory board , descriptive statistics , financial system , philosophy , statistics , theology , mathematics
This study aims to examine impact of Corporate Governance and Non Performing Financing on sharia bank profitability. The unit analysis of this research is Sharia Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2013 to 2017. This research was done on 13 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Corporate Governance that represented by institutional ownership has negative effect and insignificantly on profitability. Board meeting has positive affect and significant on profitability. Board size and audit committee size have positive effect and significant on profitability. However, Non Performing Financing has a negative effect and significant on profitability.